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ECS ARTICLES & NEWS

2025 Section 179 Deduction – Boost Your Business Write-Offs

Section 179 allows businesses to deduct the full cost of qualifying equipment and software purchased or financed during the tax year -- rather than depreciating it over time.


2025 Deduction Limits:


  • Maximum deduction: $1,250,000

  • Phase-out threshold: Begins when total equipment purchases exceed $3,130,000

  • SUV limit: $31,300 (for vehicles rated between 6,000–14,000 lbs. GVWR)


Qualifying property must be purchased and placed in service by December 31, 2025.

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