Have you considered leveraging the Section 179 tax advantage to offset the cost of your industrial machine acquisition?

With Section 179 savings and a customized financing plan, acquiring the CNC cylindrical grinder your company needs today is easy and affordable!

Section 179 Limit at $2,560,000

Section 179 of the IRS tax code allows businesses to deduct the purchase price of new equipment, as well as off-the-shelf software.

To take the deduction for tax year 2026, the equipment must be financed or purchased and put into service between January 1, 2026, and the end of the day on December 31, 2026.

2026 Spending Cap on Equipment Purchases = $4,090,000

This is the maximum amount that can be spent on equipment before the Section 179 Deduction available to your company begins to be reduced on a dollar-for-dollar basis.

This spending cap makes Section 179 a true "small business tax incentive."

Bonus Depreciation: 100% for 2026

Bonus Depreciation is generally taken after the Section 179 Spending Cap is reached. The Bonus Depreciation is available for both new equipment.

How Financing Boosts Your Cash Flow

One of the most powerful ways to use this tax code is to finance your equipment. You can deduct the full purchase price of the machine in 2026 while having made only a few monthly payments. In many cases, the tax savings from the deduction are actually greater than the total amount of payments made during the first year.

Who Qualifies for Section 179?

All businesses that purchase, finance, and/or lease new business equipment during the 2026 tax year should qualify for the Section 179 Deduction (assuming they spend less than $6,650,000). Most tangible goods used by American businesses, including “off-the-shelf” software and business-use vehicles (restrictions apply) qualify for the Section 179 Deduction.

Important: The "Placed in Service" Deadline

It is not enough to simply pay for the machine before December 31st. To qualify for the 2026 tax year, the equipment must be placed in service by midnight on December 31, 2026. This means the machine must be delivered, installed, and ready to produce parts.

Note: Because of shipping and installation lead times, we recommend finalizing your machine orders as early as possible to ensure you don't miss the 2026 tax window.

Example Calculation

To see how these numbers look in a real-world machine shop scenario, look at the 2026 calculation below:

Equipment Purchases = $1,300,000

1st Year Write Off = $1,300,000 (Because $1.3M is less than the $2.56M limit)

• $2,560,000 max in 2026
• 100% Bonus 1st Year Depreciation = $0 (Not needed, as Section 179 covered the whole thing)

Normal 1st Year Depreciation = $0

Total 1st Year Deduction = $1,300,000

Cash / Tax Savings = $455,000 (35% of $1,300,000)

Equipment Cost after Tax = $845,000

Assuming a 35% tax bracket  

This is not legal, tax, or financial advice. Consult your tax adviser or accountant for additional information.

Email or Call Us (770-279-2001) for Section 179 Questions, Financing Options, & Machine Pricing