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2026 SECTION 179EQUIPMENT BUYER’S GUIDE
Making You Productive and Profitable!
While Safe, Comfortable and Looking Good!
Explore how Section 179 could help your business deduct qualifying equipment purchases in 2026.
2026 SECTION 179Signature Service, Professional Value,
Signature Service, Professional Value,
On Time Every Time!
Find your next piece of equipment at Altra.
Plan your purchase with your tax professional.
ALTRA RENTAL & SUPPLY · ONTARIO, NEW YORK
2026 DEDUCTION LIMIT$2,560,000Maximum before applicable limitations
PHASEOUT STARTS ABOVE$4,090,000Total qualifying property placed in service
CALENDAR-YEAR BUSINESSESDecember 31Place qualifying equipment in service in 2026
2026 federal limits: IRS Revenue Procedure 2025-32. Eligibility and income limits apply.
WHAT IS SECTION 179?
Section 179 at a glance
Section 179 lets eligible businesses elect to expense qualifying equipment rather than recover its cost over several years.
For Altra customers, it’s a reason to review planned equipment purchases before year-end. Your tax professional can determine what qualifies and how much your business can deduct.
✓ New or used purchases may qualify✓ More than 50% business use required✓ Must be placed in service during the tax year
RUN THE NUMBERS
What could your tax savings look like?
Try a simplified federal Section 179 estimate for your next equipment purchase.
ILLUSTRATIVE FEDERAL TAX SAVINGS$12,000
Based on a $50,000 deduction at a 24% assumed rate.
Estimated Section 179 deduction$50,000
Purchase price less estimated tax savings$38,000
A deduction reduces taxable income. It is not a dollar-for-dollar tax credit or an equipment discount.
Find equipment for your next projectIllustration only, not tax advice or a guaranteed deduction. Assumes eligible non-vehicle equipment, an available election, and the inputs shown. Excludes bonus depreciation, state taxes, financing costs, tax interactions, and recapture. Actual results depend on your circumstances. Consult your tax advisor.
EQUIPMENT & TOOLS AT ALTRA
Providing Premium & Quality Brands!
Made for Industry Professionals!
Explore equipment for your business, then confirm eligibility with your tax advisor.
EQUIPMENT & TOOLS
Equipment & Tools
Find the tools to keep your next project moving.
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LAWN & LANDSCAPE
Lawn & Landscape
Explore equipment for maintaining outdoor spaces.
Shop Lawn & Landscape ↗Not every item sold by Altra qualifies. Consumable supplies and ordinary rental payments are outside this purchase estimate.
BE READY BEFORE YEAR-END
Buying it is only the first step.
For calendar-year businesses, qualifying equipment must be ready and available for its intended business use by December 31, 2026. An order or deposit alone isn’t enough.
- 01Choose your equipmentTalk with Altra about the right fit and availability.
- 02Check with your tax advisorReview eligibility, income limits, and your tax plan.
- 03Put it into servicePlan ahead for delivery, setup, and business use.
A FEW THINGS TO KNOW
Common questions
Start here, then discuss your specific situation with your tax professional.
Read IRS Publication 946 ↗Can used equipment qualify?
Yes, eligible used equipment purchases may qualify. Acquisition rules and other restrictions apply, including rules for related parties.
Is this a tax credit?
No. A deduction lowers taxable income. The tax benefit depends on your applicable tax rate and individual circumstances.
What if I finance my purchase?
Financing may still permit a deduction if the transaction is a qualifying purchase. Your advisor should review ownership and financing terms.
Does renting equipment qualify?
This page addresses equipment purchases. Ordinary rental payments do not create a Section 179 purchase deduction for the renter.
What about bonus depreciation?
Bonus depreciation is a separate provision that may affect your plan. It is excluded from this estimator; ask your advisor about coordinating deductions.
Are New York tax savings included?
No. The estimate is federal only. State treatment may differ, so have your advisor review your state return separately.
CONTACT ALTRA RENTAL & SUPPLY
Signature Service, Professional Value,
On Time Every Time!
Talk with Altra about equipment, pricing, and availability.
Altra Rental & Supply, Inc.2127 State Route 104
Ontario, NY 14519Monday–Friday: 7am–5pm
Saturday: 8am–12pmGet directions & contact details ↗
Ontario, NY 14519Monday–Friday: 7am–5pm
Saturday: 8am–12pmGet directions & contact details ↗