Section 179 Year-End Specials

Many manufacturers offer incentives for year-end orders, and Section 179 lets qualifying businesses deduct the cost of equipment placed in service in 2026. EAR Professional Audio Video can help you put both to work on broadcast, video and professional audio systems before December 31, 2026.

Manufacturer year-end incentives

Many of the 500+ manufacturers EAR Professional Audio Video represents offer incentives for orders placed before year-end. Terms vary by brand and change often, so tell us what you are planning and we will check which programs apply. Current EAR special: Vizrt TriCaster Bundles.

Section 179 in 2026

• Deduction limit: up to $2,560,000 of qualifying equipment for tax years beginning in 2026.
• Phase-out: the limit is reduced dollar for dollar when total Section 179 property placed in service in the year exceeds $4,090,000.
• Bonus depreciation: the IRS says the 100% special depreciation allowance was reinstated for certain qualified property acquired and placed in service after January 19, 2025.
• Business income limit: the deduction can’t exceed taxable income from the active conduct of a trade or business; any amount over that limit carries forward to the next year.

What qualifies

• Machinery and equipment, including office equipment, used more than 50% for business in the year it is placed in service
• Off-the-shelf computer software (readily available to the public, nonexclusive license, not substantially modified)

Timing: placed in service by December 31

The IRS allows the deduction for the year equipment is placed in service, meaning ready and available for its specific use. An order placed or paid for in December does not qualify for 2026 by itself, so allow time for delivery, installation and setup. EAR Professional Audio Video can help schedule design, delivery and installation around your year-end deadline.

Who Section 179 is not for

The IRS excludes property used by governmental units and by most tax-exempt organizations. Public agencies can buy through Arizona State Contract CTR075309 or 1GPA Cooperative Contract 22-02PV.

EAR Professional Audio Video does not give tax advice. Ask your tax advisor how Section 179 and bonus depreciation apply to your business.

Frequently asked questions

How much can a business deduct under Section 179 for 2026?

For tax years beginning in 2026, the Section 179 limit is $2,560,000. The limit is reduced dollar for dollar when the cost of Section 179 property placed in service during the year exceeds $4,090,000 (IRS Rev. Proc. 2025-32).

Does equipment have to be delivered and installed by December 31?

The deduction is taken for the year the equipment is placed in service, which the IRS defines as the date it is ready and available for a specific use. Ordering or paying in December is not enough on its own, so allow time for delivery and installation.

Can government agencies and schools use Section 179?

No. The IRS excludes property used by governmental units and by most tax-exempt organizations. Public agencies can buy from EAR Professional Audio Video through Arizona State Contract CTR075309 or 1GPA Cooperative Contract 22-02PV instead.

Which manufacturers have year-end incentives?

Many manufacturers offer incentives for year-end orders, and the terms vary by brand and change often. Contact EAR Professional Audio Video with the equipment you are planning and we will tell you which programs apply.

Sources: IRS Revenue Procedure 2025-32 (2026 Section 179 limits); IRS Publication 946, How To Depreciate Property. Year-end specials end December 31, 2026.

Last updated: November 3, 2026