Section 179 Tax Deduction
Section 179 Tax Savings Calculator
Invest in your stone fabrication shop with a clearer picture of potential first-year federal tax deductions. Estimate Section 179 deductions, bonus depreciation, and potential federal tax savings in one place.
Calculate Your Savings ↓Calculate Your Potential 2026 Tax Savings
Enter your equipment cost and tax rate
This estimate assumes the full equipment cost is deductible in the first year. A deduction is not a tax credit or guaranteed savings; your actual tax outcome may differ.
How Section 179 Works
1. Purchase qualifying equipment
Businesses may elect to expense qualifying tangible business property rather than recover the entire cost over several years through regular depreciation.
2. Put it into service
To claim a deduction for the 2026 tax year, eligible property generally must be ready and available for its intended business use during that tax year.
3. Apply the annual limits
The 2026 Section 179 maximum is $2.56 million, reduced dollar-for-dollar once total qualifying property placed in service exceeds $4.09 million. A business taxable income limit also applies.
4. Consider bonus depreciation
Eligible property acquired after January 19, 2025 may qualify for 100% bonus depreciation on remaining eligible basis. Different acquisition dates and asset types may receive different treatment.
Equipment for Stone Fabrication Businesses
Some durable equipment used in stone fabrication operations may qualify for Section 179, depending on its classification, business use, acquisition, and placed-in-service date. Products within these categories are not automatically eligible; review individual purchases with your tax adviser.
Large Shop Equipment
Explore fabrication machinery, saws, edgers, dehydrators, and other shop equipment. Qualifying capital machinery may be eligible for first-year deductions.
Shop Large Equipment →Stone Material Handling Equipment
Explore lifting, transporting, and handling equipment for stone fabrication shops. Eligibility depends on the particular asset and its business use.
Shop Material Handling →Dust Collection Systems
Explore durable dust collection equipment for fabrication environments. Replacement filters and ordinary consumable supplies may receive different tax treatment.
Shop Dust Collection Systems →CNC Tooling & Accessories
Find CNC profile wheels, finger bits, holders, and accessories. These are not necessarily capital equipment and should not be assumed to qualify for Section 179.
Shop CNC Tooling →Category links are provided for shopping convenience, not as a determination of tax eligibility.
Section 179 Frequently Asked Questions
What is the 2026 Section 179 deduction limit?
The 2026 maximum is $2,560,000. The limit begins decreasing when the total cost of qualifying Section 179 property placed in service exceeds $4,090,000 and is fully phased out at $6,650,000, before considering other limitations.
Can I deduct the full price of a machine?
Possibly. The deduction depends on the property type, business use, available Section 179 limit, business taxable income, and eligibility for bonus or regular depreciation. A deduction is not the same as a dollar-for-dollar tax credit.
What is 100% bonus depreciation?
For qualifying property acquired and placed in service after January 19, 2025, federal law generally provides 100% first-year bonus depreciation. Acquisition dates, elections, asset classifications and other rules matter.
Does financed equipment qualify?
Financed equipment may qualify when the taxpayer owns the asset for tax purposes and all other rules are met. Lease classification and transaction structure can change the outcome.
Must I pay cash before December 31, 2026?
Not necessarily. The placed-in-service requirement is critical; merely ordering equipment or paying a deposit generally does not establish that it was placed in service.
Does used equipment qualify?
Certain used equipment can qualify, subject to acquisition, related-party, prior-use and other restrictions. Not every used asset qualifies for bonus depreciation.
Can consumables such as diamond blades or polishing pads qualify?
Ordinary consumables and inventory are not automatically Section 179 property. They may instead be treated under other business tax rules. Ask your tax adviser about classification.
How do I claim Section 179?
Taxpayers generally use IRS Form 4562 with their federal tax return to make the Section 179 election. Work with a qualified tax professional.
Will state tax savings be the same?
No. State conformity with federal Section 179 and bonus depreciation rules varies. This calculator only estimates federal savings.
Official Tax References
IRS Publication 946 — How to Depreciate Property · IRS Form 4562 · IRS 2026 bonus depreciation guidance