What Is Section 179? In simple terms, Section 179 lets
businesses deduct the full purchase price of qualifying equipment in the year it’s put into use. Not depreciated over five years. Not a little here and there. We are talking 100 percent deduction, right away.
If you bought it for your business and
it’s up and running before Dec. 31, it probably qualifies. For foodservice folks, that includes everything from ovens, dish machines, walk-in refrigerators or coolers, and point-of-sale systems. It can also be food trucks, office equipment and even delivery vehicles. It almost as if the IRS is saying, “Hey, you bought something useful? Go ahead and keep more of your money.”
Who Is Tis For?
Everyone can claim a Section 179 deduction. No, seriously. Everyone. Restaurant owners and operators? Of course. Distributors and dealers with warehouse equipment or test kitchens? Absolutely. Caterers with food trucks? You bet. Your cousin who just opened a juice bar with three refurbished blenders and a dream? Yes, even him. Section 179 is one of those rare
tax breaks that is truly accessible. It’s not buried in red tape or limited to massive corporations with dedicated tax departments. It’s a benefit aimed at those of us who are building kitchens, running service calls and selling equipment one carefully crafted quote at a time.
In the foodservice world, where margins are tight and repairs are constant, a good deduction can make a major difference to operators — and open the door for further investments.
How Much Can You Deduct? Here is where Section 179 gets exciting.
For 2025, the deduction limit is up to $2.5 million. That is not a typo. That is real, IRS-approved money. There is also a spending cap of $4 million before the benefit starts to phase out, with a full phase out at $6.5 million. This means foodservice operators can deduct a walk-in, a full cookline, replacement refrigeration, and even that new slicer they’ve been eyeing all in one year. If you are investing in your business, Section 179 is here to support you. Just keep those receipts and maybe use some of your refund to send your accountant a thank-you muffin basket.
Can I Deduct More Tan
One Item? Absolutely. Section 179 does not care if you bought one piece of equipment or 15. If it qualifies, is used for business
and is placed into service that year, it can be deducted. This can be a great opportunity for dealers. If your customer is opening a second location, upgrading their prep station or finally pulling the trigger on a ventless fryer, they can write it all off. You can help them do it with confidence and even suggest they upgrade that undercounter ice machine while they are at it.
How Do You Apply For
the Deduction? The write-off process is surprisingly straightforward. Your customer just needs to file IRS Form 4562 with their tax return. The form asks for a description of the equipment, the cost and the date it was placed in service. That is it.
This is where dealers can truly
shine. You can help by providing a clean, itemized invoice, serial numbers, product categories, and simple paperwork your customers can hand straight to their accountant. A well- timed reminder in the fall — “Hey, don’t forget this convection oven qualifies for Section 179” — can position you as a trusted partner, not just a transaction- minded vendor.
How Can Dealers Support Tis? Your customers are busy. They are
training staff, ordering food, managing payroll, and trying to figure out why their walk-in refrigerator smells like hot pickles. That is why your support
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