Write Off 100% of Your Next Machine

100% bonus depreciation is permanent under federal law. Qualifying equipment can generally be deducted in full in the tax year it is placed in service — no dollar cap, no phase-down, no expiration date.
If you are considering new equipment this year, we’re here to help you.
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How This Works

Tell us what you need to run

What parts are you making? What tolerances and volumes are you working with? Where is production getting held up today?

We will help identify the equipment that fits the application. A tax benefit does not make the wrong machine a good investment.

Talk It Through

Once we know what you need, we review machine availability, current lead times, freight, rigging, electrical requirements, installation, and commissioning. Then we provide you with the equipment information, quote, delivery plan, and projected in-service date.

Explore Your Best Options

You can take that packet to your CPA or Controller, who can determine how the purchase applies to your specific tax situation and how much of the cost you can deduct this year.

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What Changed With Bonus Depreciation?

For years, bonus depreciation came with a built-in expiration date. The deduction was scheduled to decrease, then disappear.
That changed.
Under current federal law, qualifying equipment can generally be deducted in full in the year it is placed in service, with no dollar cap on the bonus depreciation deduction.
So there is no need for a manufactured “use it before it disappears” deadline.

So the question is no longer whether the deduction will still be there next time you buy. The question is what a full write-off is worth on the machine your shop actually needs.

That is where the equipment timeline matters.

How the Write-Off Applies to a Machine Purchase

Buying a machine and putting it into service are two different things. For tax purposes, the deduction generally applies when qualifying equipment is installed, commissioned, and ready to perform the work it was purchased to do.
Getting a machine ready to run can involve a build slot, freight, rigging, electrical work, installation, and commissioning. In-stock equipment can have a shorter path to production.
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A Few Things Worth Knowing Before You Buy

Decades of Experience at Your Service

Section 179 and bonus depreciation work differently. Section 179 has a dollar limit and a business taxable-income limitation, while bonus depreciation does not have the same dollar cap.


 

Your CPA or Controller can help determine which treatment applies to your business.

Your state may treat the deduction differently

Federal and state tax treatment can differ. Texas, for example, conforms to federal bonus depreciation for franchise tax purposes, while Florida and Georgia require an addback.

 

Your CPA or tax advisor can confirm how the rules apply to your business.

In-stock equipment can change the timeline

Equipment already in stock can have a shorter path to installation than equipment that still needs to be built.


 

We can show you what is available and help you understand the path to getting it into production.

See What the Numbers Could Look Like

Use the Bonus Depreciation Savings Calculator to estimate the potential first-year federal deduction for a qualifying equipment purchase.

Then, if the numbers make sense, talk with us about the equipment and timeline behind them.

Estimated first-year federal deduction

$425,000

100% of the equipment cost, deductible in the tax year the machine is placed in service. Under a standard 7-year schedule, you would deduct about $60,733 in year one instead.

First-year federal tax reduction

$148,750

Deduction × the 35% rate you selected.

Effective first-year cost

$272,910

Equipment costs less the estimated first-year federal reduction.

Value of accelerating

$25,674

Present value at 8% of taking the deduction now rather than over 7 years.

Your numbers

$

Machine price plus freight, rigging and installation, as quoted.

Your accountant knows your actual effective rate. This is an illustration.

Most metal fabricating machinery is 7-year property. Your CPA determines this.

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The discount rate is what a dollar today is worth to your business versus a dollar in five years. It is only used to value the timing difference.

Estimated first-year federal deduction

$425,000

100% of the equipment cost, deductible in the tax year the machine is placed in service.

First-year federal tax reduction

$148,750

Deduction × the rate you selected.

Effective first-year cost

$276,250

Equipment cost less the estimated first-year federal reduction.

Value of accelerating

$0

Present value of taking the deduction now rather than over time.

Where the deduction lands

Deduction claimed each year, on the numbers you entered.

  • 100% bonus depreciation
  • Standard depreciation schedule
Annual deduction under 100% bonus depreciation compared with a standard depreciation schedule

Your state may not follow along

The deduction follows the install date, not the purchase order

Equipment has to be placed in service — installed, commissioned and ready to run — before your tax year ends. Between build slot, freight, rigging, electrical and commissioning, the date you actually have to decide by is earlier than December 31. We can tell you what that date is for the machine you are considering.

Let’s Talk About the Machine

You do not need to have the machine, budget, or tax strategy completely figured out before you talk with us.

Tell us what you are considering, what your shop needs, and when you would ideally like the equipment running. We will review the available options and present a realistic plan to you.

Twenty minutes. No obligation. No pressure.

And if a purchase does not make sense right now, we will let you know.

We will look at:

Capital Machine is an equipment supplier, not a tax advisor. This information is general, is current as of September 2026, and is not tax advice. Your actual result depends on your entity type, taxable income, state, and how the purchase is structured. Please confirm the details with your CPA or tax advisor.

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