The Secret Tax Code Every Contractor Should Know: Section 179 Explained

Amee Curtis
Oct 27
2 min read

How You Can Save Big on Equipment Before Year-End

Every contractor knows the value of good equipment — but not everyone knows how to make that equipment work for them financially. Enter IRS Tax Code Section 179, one of the most contractor-friendly incentives out there. If you’re planning to invest in new machines this year, this could be the smartest financial move you make all season.

What Is Tax Code Section 179?

Section 179 lets business owners deduct the full purchase price of qualifying equipment — up to $1,220,000 for the 2025 tax year — instead of spreading out depreciation over several years.

That means if you buy (or finance) a Husqvarna PG540 Grinder, a Vantage Dual Head 20” Orbital Grinder, or even a Pot-A-Mix Badger mobile mix station, you can write off the entire cost this year.

It’s not a loophole — it’s an incentive designed to help small businesses grow by reinvesting in their own efficiency and capability.

How It Works

Let’s say you buy a new Husqvarna DE130 Vacuum and an Onyx Burnisher for $25,000 total.Under normal depreciation rules, you’d deduct a small portion each year.

Under Section 179, you can deduct the full $25,000 this tax year, immediately lowering your taxable income.

That means:

Lower taxes in April
Immediate return on investment
A cleaner balance sheet going into 2026

And yes — new, used, or financed equipment can qualify, as long as it’s used for business purposes more than 50% of the time.

What Equipment Qualifies?

Most “tangible” business tools do — and that includes contractor-grade machines like:

Grinders & Polishers (Husqvarna PG540, PG5, Vantage Dual Head 20”)
Dust & Air Management Systems (Husqvarna DE120/130 Vacuums, Air Scrubbers, Vantage Vacuums with pre-separators)
Surface Prep Equipment (Husqvarna Floor Scraper, Shot Blaster)
Mixing Systems (Pot-A-Mix Hippo, Pelican, Badger)
Maintenance Machines (Onyx Auto Scrubber, Onyx Burnisher)

Basically, if it helps you do your job better and it’s equipment you purchase — it’s probably eligible.

Don’t Wait Until December

To claim your deduction for tax year 2025, the equipment must be purchased and placed in service by December 31st, 2025.

That means waiting until late December could be too late — especially for high-demand units like the PG540 Grindersor Onyx Auto Scrubbers, which often sell out.

JR’s Pro Tip

“Section 179 is one of the best-kept secrets for small contractors. It’s basically the government rewarding you for growing your business. Every machine we sell — from vacuums to grinders — is an asset that pays you back, especially when you use this deduction.”— JR, PNW ECS

Ready to Put Section 179 to Work for You?

Before the year ends, talk with your accountant about your Section 179 eligibility — and then talk with PNW ECSabout the equipment that makes the most sense for your workflow.

Save on taxes. Upgrade your tools. Build your future.Browse available equipment now at pnwecs.com or visit our Sandy or Fife locations for a hands-on demo.