Commercial Equipment FinancingUnited States Capital Corporation - 2015 Section 179 Tax Incentive Information



Section 179

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What is Section 179 for the 2015 tax year?

The deduction is up to $25,000 of the full purchase price of qualifying equipment. You can deduct up to $25,000 from your gross income.

What type of lease does Section 179 apply to?

Finance leases.

What are the key numbers?

$200,000 is the most equipment you can purchase, finance, lease or purchase under Section 179.
$25,000 is the 2015 maximum deduction allowed.

How about an example?

Cost of Equipment: $ Click here to Calculate
Section 179 First Year Deduction: $
First Year Depreciation:
(Depreciation calculated at 5 years = 20%)
Total First Year Deduction:
(Includes Section 179 Deduction, Bonus
Depreciation and First Year Depreciation)
Tax Savings on Equipment Purchase:
(Assuming a 35% tax bracket)
Cost of Equipment after Tax Savings: $


Why was it created?

The U.S. government wants to encourage businesses to buy equipment for their businesses.

How does it work?

Unlike traditional depreciation methodologies, Section 179 allows business owners to write off on their tax return the entire amount of their equipment purchases in 2015 up to $25,000. The goal of Section 179 is to have businesses buy more equipment now to help move the economy along faster along with the business owner’s business.

What if the company usually pays cash

You may be able to acquire a lot more equipment through financing or leasing. You may be able to get better, more efficient equipment by financing or leasing as well as make more money and expand more quickly.

Who can use Section 179?

Businesses that lease, finance or purchase new or used equipment during the 2015 tax year up to $200,000 should qualify for the deduction.

What equipment qualifies?

Lots. Most business-use vehicles, standard software and most real new and used equipment qualify. The items must be leased, financed or purchased during 2015 and put into service during 2015.

Should I lease, finance or purchase the equipment?

Check with your tax professional; however, the deduction allowed may be more than the total lease or financing payments you make in 2015.


Please check with your tax and accounting professionals for a complete understanding how Section 179 may be of help to you in growing your business.

United States Capital Corporation
2800 West Higgins Road
Hoffman Estates, IL 60169
Phone: +1 866-590-8506
Fax: +1 866-431-5302