Category
Business
Type
Business
2025 Limit
Up to $1,220,000; phases out over $3,050,000
2026 Limit
Section 179 was increased under recent law. For 2026, use updated planning framing of an approximately $2.5M+ deduction limit and approximately $6.5M+ phase-out threshold, indexed and subject to annual adjustment.
IRC Reference
IRC § 179
Eligibility
All active businesses
Notes / Description
Immediate expensing of qualifying equipment, machinery, and software. Cannot create a business loss.
