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Machinery Finance Tax Incentives Available for 2025

Invest in Yourself! Congress has committed to providing valuable economic incentives to manufacturers who purchase capital equipment.

$1,250,000 Write-off

The Section 179 tax deduction allows companies to write-off up to $1,250,000 of equipment if total acquisitions are less than $3,130,000. If capital acquisitions exceed $3,130,000, this write-off is reduced dollar for dollar. For instance, if a company acquires $3,230,000 of equipment, it is able to write-off $1,250,000 less $100,000 (the amount of capital acquisition over the $3,130,000 limitation) for a net write-off of $1,150,000. Once a company’s capital acquisitions reach $4,270,000, it no longer qualifies for any Section 179 deduction. Equipment which is new to a company (for example, buying a new or used machine), can be expensed under Section 179.

40% Bonus Depreciation

Companies are able to write off 40% of a machine acquisition this year. There is no limitation on how much equipment may be expensed through bonus depreciation. Equipment which is new to a company (for example, buying a new or used machine) can be expensed under Bonus Depreciation.

Pay Yourself

Take advantage of these tax savings and choose to invest in yourself and your business.