Section 179 Deduction | United States IRS Tax Code

What is the Section 179 Deduction | United States IRS Tax Code

Deduct up to $2,500,000 in equipment purchases in the year you buy. Put your cattle chute to work and write it off. Thanks to Section 179, businesses like yours can deduct the full purchase price of qualifying equipment, from cattle handling systems to zero-turn mowers, from your taxable income. Whether you’re running a ranch, mowing acreage, or outfitting your shop, this federal incentive can save you thousands. Here's how it works:

Who Qualifies?

• Any U.S.-based business that purchases and uses qualifying equipment in the same tax year

• Includes ranchers, landscapers, ag contractors, mowing service operators, and acreage owners

• Equipment must be used for more than 50% for business purposes

What It Covers

• Cattle chutes, alleys, tubs

• Portable corrals and handling systems

• Zero-turn mowers used for business (commercial mowing or large-acreage maintenance)

What You Can Save (Based on $20,000 Equipment Purchase):

Estimated Tax Bracket

• 22% - $4,400 in savings - $15,600 (cost after tax)

• 32% - $6,400 in savings - $13,600 (cost after tax)

• 35% - $7,000 in savings - $13,000 (cost after tax)

• 37% - $7,400 in savings - $12,600 (cost after tax)

Ready to make the most of your year-end purchase?
Learn more about Section 179 and see how much you could save.

Need Help Planning Your Next Ranch Upgrade?

If you’re applying for Section 179 Deduction | United States IRS Tax Code and looking at cattle handling equipment, livestock flow improvements, or ranch infrastructure upgrades, Arrowquip can help you plan the right next step for your operation.