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Section 179 deduction 2026

Up to $2.56M

Can You Write Off Section 179 Deduction 2026?

Short answer: Yes: Section 179 lets you expense equipment and software up to about $2.5 million (indexed for 2026), phasing out above about $4 million of purchases.

It can't create a loss, unlike bonus depreciation.

Records to keep: Keep receipts or invoices, proof of payment, and a short note of the business purpose.