It's that time of the year to start thinking about the holidays and closing the books for 2019 but before we get carried away, don't forget about Section 179 tax deductions. If you are a small business executive, you probably know about Section 179 and already know all the benefits of it. On a small basic scale for those that are unfamiliar, Section 179 allows taxpayers to deduct the cost of specific assets when the asset is placed into service by the end of year. There have been a few changes made for 2019 that you should be aware of.

For 2019, the tax deduction limit is set at $1,000,000. This deduction can be used on new and used equipment as long as the equipment is purchased or financed and put into service by December 31st.

The spending cap on equipment for 2019 is set at $2,500,000. This is the maximum amount that can be spent on equipment before the Section 179 deduction available to your company begins to be reduced on a dollar for dollar basis. Also, the bonus depreciation is available for both new and used equipment and is 100% for 2019.

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To see what you could be minimizing, use this 2019 Section 179 Calculator. If you have further questions about Section 179 Tax Deduction and any other changes for 2019, visit www.section179.org.