ONE BIG BEAUTIFUL TAX BREAK!! -
Take Advantage of Small Business Tax Savings with Section 179

What Is Section 179?

Section 179 of the tax code allows businesses to deduct the full purchase (or lease) price of qualifying new or used equipment bought or financed during the current tax year. That means if you’ve added a new or used Bobcat® machine—or plan to—your purchase could qualify.

Unlike standard depreciation, which spreads deductions out over several years, Section 179 lets you deduct the entire cost right away. For 2025, businesses can write off up to $2.5 million.

How It Works

• Full Deduction: Deduct 100% of the cost of qualifying equipment in the year it’s placed into service.

• Caps and Limits: The total deduction is capped at $2,500,000, with a spending limit of $4,000,000. The deduction phases out dollar-for-dollar after that threshold.

• Business Use Requirement: Equipment must be used more than 50% for business purposes. Multiply the purchase cost by your percentage of business use to determine the eligible amount.

• Taxable Income Rule: Your Section 179 deduction cannot exceed your taxable business income. Any unused amounts may be carried forward into future years.

Why It Matters for Small Businesses

While large companies also benefit, Section 179 was created with small and mid-sized businesses in mind. It remains one of the most accessible government tax incentives available today—helping you invest in productivity while lowering your tax bill.

Act Before Year-End

To qualify, equipment must be purchased, financed, or leased and placed into service between January 1 and December 31, 2025.

Now is a great time to upgrade your fleet. Whether you’re adding a new Bobcat compact track loader, excavator, or another piece of essential equipment, Section 179 can make your investment more affordable.

Get a free price quote from your local Bobcat | GDN dealer and maximize your 2025 tax savings today.