Section 179 in 2026: Deduct Your Equipment This Year
Section 179 of the U.S. tax code lets a business deduct the full purchase price of qualifying equipment in the year it is placed in service, instead of depreciating it over several years. New and used ophthalmic equipment can qualify.
2026 Limits
| Maximum Section 179 deduction | $2,560,000 |
| Phase-out begins (total equipment placed in service in the year) | $4,090,000 |
| Deadline | Equipment must be placed in service by December 31, 2026 (calendar-year taxpayers) |
| Bonus depreciation | 100% for qualifying property acquired after January 19, 2025 |
Source: IRS Rev. Proc. 2025-32. Limits are indexed for inflation each year under the One Big Beautiful Bill Act (2025).
Key Points
- New and used equipment qualify, as long as it is new to your business.
- The equipment must be used more than 50% for business.
- The deduction cannot exceed your business taxable income for the year; any excess can be carried forward.
- Financed equipment and leases with a $1 buyout generally qualify, so you can take the deduction even if you pay over time. Ask your tax professional about your specific lease.
- The deduction is claimed on IRS Form 4562.
Example
A practice buys a US$12,000 used autorefractor and places it in service in December 2026. If its combined tax rate is 30%, deducting the full US$12,000 this year could lower its tax bill by about US$3,600, for an effective equipment cost of about US$8,400.
Prefer to spread the cost? With equipment leasing on orders of US$10,000 or more, you keep your cash and can still plan the deduction with your tax professional.
Get a Quote Before Year-End
Tell us what you plan to buy. We will send you a formal quote and confirm availability and shipping time, so the equipment can be in service before December 31.
Digital Eye Center does not provide tax advice. This page is general information; please confirm your eligibility and the current limits with your tax professional or at irs.gov.
