Section 179 turns qualifying equipment purchases into immediate tax savings. Deduct the full cost this year instead of waiting for multi-year depreciation to improve ROI and free up capital for growth.
Use our interactive calculator to model your own purchase, including the limited-time 5% discount. This tool is for estimation purposes only.
For quick reference, here are the key rules and limits you need to know.
| Item | 2025 Details & Limits | Why It Matters for Manufacturers |
|---|---|---|
| Qualifying Equipment | New or used equipment qualifies if it's "new to you" | Almost all of SIGMA's 20,000+ machine inventory is eligible for the deduction. |
| Max Deduction | $1,250,000 | Allows you to immediately expense the full cost of most equipment purchases. |
| Phase-Out Threshold | Begins to phase out after $3,130,000 in purchases | Provides the maximum benefit for small to mid-sized manufacturing operations. |
| Bonus Depreciation | 40% in 2025 | Offers an additional first-year deduction on top of Section 179 for larger capital investments. |
| Deadline | In service by Dec. 31, 2025 | Miss this deadline and you lose the opportunity for the 2025 deduction. Plan ahead! |
Waiting can cost you both inventory selection and significant savings. SIGMA has 20,000+ qualifying machines available now, giving you time to secure the tax deduction and start putting your equipment to work immediately.