How to save Big on your Equipment Investment

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Thinking about investing in new spray foam, polyurea coating, or slab lifting equipment? Section 179 of the IRS tax code is a powerful tool designed to help businesses like yours reduce the true cost of equipment purchases. Here’s how it works and how much you could save on a $120,000 spray foam rig.

Section 179 allows businesses to deduct the full purchase price of qualifying equipment purchased or financed during the tax year—rather than spreading deductions over several years through regular depreciation. Nearly all new (and used) equipment qualifies, as long as it's used for business and placed in service by December 31 of that year.​

For 2025, the maximum Section 179 deduction is $2,500,000, and most small-to-medium businesses can fully benefit from this incentive.​

By deducting the equipment’s entire purchase price in the same year it’s put to use, you lower your taxable income and keep more profits in your business. This significantly reduces the net cost of your equipment.​

Let’s see how much you could save with a $120,000 rig purchase:

With Section 179 Deduction   

• Equipment Cost$120,000
• $120,000 Section 179 
• Taxable Income Saved $120,000
•  Assumed Tax Rate30%
• Tax Savings$36,000 
• Net Equipment Cost $84,000   

• Equipment must be new (or new to you), financed or purchased, and placed in service before year-end.​
• Applies to spray foam rigs, coatings equipment, lifting trailers, business vehicles over 6,000 lbs, and more.​
• Leasing and financing both qualify if title transfers or you have a qualifying capital lease.​
• The deduction cannot create a net taxable loss but can be carried forward to future years if needed