buksoSection 179 bonus depreciation equipment write
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
United States
Section 179 lets you deduct the full cost of qualifying equipment and software in the year you start using it, up to $2,560,000 for 2026 (reduced once purchases pass $4,090,000; SUVs capped at $32,000). Bonus depreciation is 100% again for property acquired after January 19, 2025, and is now permanent. Form 4562.
Official source: irs.gov