Equipment Purchasing & Tax Planning
2026 Section 179 Tax Deduction Calculator
Planning to purchase an ultrasound machine? Estimate your potential first-year federal tax deduction, compare Section 179 with bonus depreciation, and see how the numbers could affect your equipment investment.
Ultrasound Trainers • Equipment Investment Planning
Section 179 Tax Savings Calculator
Explore potential first-year federal tax deductions when investing in eligible ultrasound equipment. Compare Section 179 expensing with bonus depreciation using current IRS rules.
Your equipment investment
Enter the eligible equipment cost, not the down payment. Financed equipment may qualify if all requirements are met.
Section 179 generally requires business use above 50%. This calculator conservatively excludes mixed-use property at 50% or less.
The acquisition date can change the bonus depreciation percentage in 2025 and 2026.
Advanced accuracy settings (recommended for larger purchases)
Section 179 generally cannot exceed taxable income from active trades/businesses. Leave blank to assume sufficient income — results will be labeled conditional. Bonus depreciation is not subject to this same limit.
The annual phaseout depends on all qualifying property, not only this ultrasound purchase.
Amounts elected and allowable on other assets reduce the annual limit available here. Business-income capacity is treated as remaining after these deductions.
Your estimated tax impact
Illustrative estimate — eligibility and income must be confirmed.
Potential first-year federal tax savings
Estimated deduction × selected marginal federal tax rate
The bar shows the estimated portion of eligible business-use basis expensed in year one by Section 179 and bonus depreciation, not actual dollars refunded.
Not a cash price, financing quote, tax credit, refund, or guaranteed savings. State taxes, regular MACRS depreciation, interest, recapture, and other tax effects are excluded.
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Section 179 permits a taxpayer to elect to expense qualifying property, subject to annual caps, a spending phaseout, and an active-business-income limit. Bonus depreciation may apply automatically to remaining qualified basis, often at 100% for equipment acquired after January 19, 2025; it is not subject to the Section 179 business-income limit. This estimate applies Section 179 first, then bonus depreciation, and does not include ordinary first-year MACRS depreciation.
Understanding the deduction
How Section 179 works for ultrasound equipment
When you purchase an ultrasound machine for your business, you may be able to deduct its cost in the year the equipment is placed in service instead of spreading the deduction over multiple years.
Section 179 can apply to qualifying new and pre-owned ultrasound systems, including equipment purchased for an elective 3D/4D ultrasound studio. The deduction depends on how the machine is used, your business income, your total qualifying purchases and other IRS requirements.
The important distinction: a $50,000 deduction does not mean $50,000 back in taxes. The potential tax savings depend on your actual tax situation. That’s why the calculator above separates the deduction amount from the estimated federal tax benefit.
Eligibility essentials
Does your ultrasound machine qualify?
Many ultrasound equipment purchases can qualify, but the way you buy and use the equipment matters. These are the main points to review with your tax professional before purchasing.
- Business use: Section 179 generally requires more than 50% qualified business use.
- Placed in service: The machine must be ready and available for business use in the tax year claimed.
- New or refurbished: Both can qualify, subject to the rules for used property and related-party purchases.
- Financed purchases: Eligible equipment can potentially qualify even when purchased with financing; the ownership and financing structure must be reviewed.
Planning your purchase
What the calculator can—and cannot—tell you
The estimate helps you compare possible first-year federal deductions and their tax impact. It is a starting point for equipment budgeting, not a substitute for preparing a tax return.
For a complete picture, your accountant also needs to consider your income, other equipment purchases, how the system will be used, and any relevant state tax rules.
Choosing the right machine should still come first. Image quality, service history, available probes, training and overall cost will affect your studio long after the first tax year.
Two different tax provisions
Section 179 vs. bonus depreciation
Both provisions can accelerate deductions on qualifying equipment. They work differently, and the right result depends on the purchase date, eligibility and your financial situation.
| Factor | Section 179 | Bonus depreciation |
|---|---|---|
| How it works | An elected deduction for eligible property, up to the applicable limit. | An additional first-year depreciation allowance for eligible property. |
| Income limitation | Subject to taxable business-income limits. | Not subject to the same Section 179 income limitation; other tax rules still apply. |
| Annual cap | Subject to annual deduction limits and a qualifying-purchase phaseout. | No equivalent Section 179 dollar cap, although eligibility rules apply. |
| 2026 treatment | Up to $2,560,000, subject to applicable restrictions. | Generally 100% for qualifying property acquired after January 19, 2025, and placed in service in 2026. |
The calculator is an educational estimate. Earlier acquisition dates, special property categories, elections and other circumstances can change the bonus depreciation percentage and deduction.
Common questions
Questions we hear from equipment buyers
Can I deduct a refurbished ultrasound machine?
Potentially. Qualifying used equipment can be eligible for Section 179 and, in some cases, bonus depreciation. The purchase must meet IRS requirements, including rules involving prior use and related-party transactions.
Can a new elective ultrasound studio use Section 179?
Possibly. An eligible studio can claim deductions for qualifying business equipment, but a new business may have little or no taxable business income. That matters because Section 179 has an income limitation. Ask your tax professional how your startup status affects the deduction.
Does financing the machine prevent a deduction?
Not necessarily. A qualifying financed equipment purchase may be eligible even if you have not paid the full purchase price during the year. Some leases are treated differently from purchases, so have your accountant review the agreement.
Do I have to purchase and start using the machine in the same year?
The placed-in-service date is important. Simply ordering or paying for equipment before year-end does not establish that it was placed in service. It generally needs to be ready and available for its intended business use.
Will the amount shown be my actual tax savings?
No. The calculator uses the marginal federal tax rate you select to illustrate a possible tax impact. Your actual result can differ based on taxable income, tax entity type, other deductions, state taxes, elections and applicable limitations.
Equipment & financing
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Tell us whether you’re opening a studio or upgrading an existing system. We’ll help you compare new-to-you equipment options, imaging performance and financing based on your budget and goals.
Important tax information: This page and its calculator are for general informational purposes only and do not constitute tax, financial or legal advice. Results are estimates and do not guarantee eligibility, deductions or tax savings. Consult a qualified tax professional before making purchase or tax decisions. For official guidance, review IRS Publication 946.