INFOGRAPHIC: Summarizing the Section 179 Tax Changes

Previously, we created content about the Section 179 tax deduction in both article and infographic form. It’s a topic we needed to revisit this year because of some significant changes that were made. We wrote about these changes in detail in a new article. As a quick reference, we also created the infographic below. Take a look to learn about what’s different and how it benefits small to medium-sized businesses.

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Summarizing the Section 179 Tax Changes

What caused the Section 179 tax changes?

Changes to Section 179 tax deductions came about as a result of the passage of the One Big Beautiful Bill Act of 2025 (OBBBA). The act was signed into law on July 4, 2025, and made several significant updates.

What changed with Section 179?

The three major changes to Section 179 involve the maximum deduction, phase-out threshold and bonus depreciation. Those changes are summarized below.

Maximum Deduction    

• 2024: $1,220,000
• 2025 (pre-OBBB Act): $1,250,000
• 2025 (post-OBBB Act): $2,500,000

Phase-out Threshold     

• 2024: $3,050,000
• 2025 (pre-OBBB Act): $3,130,000
• 2025 (post-OBBB Act): $4,000,000

Bonus Depreciation       

• 2024: 60%
• 2025 (pre-OBBB Act): 40%
• 2025 (post-OBBB Act): 100%

Did anything else change?

Yes. While not applicable to portable restroom operators, a new category of eligible property is now included: Qualified Production Property (QPP), which is tangible personal property that has been manufactured, produced or refined.

When must purchases be made to take advantage of these changes?

The Section 179 changes apply to taxable years beginning after December 31, 2024. Essentially, this means that any qualifying equipment that is purchased and put into service in 2025 qualifies.

Where can I learn more about the changes?

The best way to learn about Section 179 tax changes is by speaking with your accountant or tax professional. They will be able to provide you with the most up-to-date and accurate information. There are also numerous resources online that you can consult.