Planning an equipment upgrade, production-line improvement, or automation project?
IRS Section 179 may allow eligible businesses to deduct qualifying equipment costs in the year the equipment is placed into service.
This is a tax deduction, not a rebate or purchase discount. Eligibility, taxable-income limitations, phaseout rules, and other IRS requirements apply.
Section 179 is a federal tax provision that allows eligible businesses to elect to deduct the cost of qualifying business property, subject to applicable IRS rules and limitations.
For tax years beginning in 2026, the IRS has established the following federal limits:
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John Henry Foster helps manufacturers specify, source, and implement industrial equipment that supports productivity, reliability, and efficiency.
The following solution categories may include qualifying equipment. Actual Section 179 eligibility depends on the specific purchase and taxpayer.
Industrial air compressors, compressed air dryers, filtration systems, controls, and complete compressed air solutions designed for reliable production.
Hydraulic power units, pumps, cylinders, integrated hydraulic systems, and engineered equipment for demanding industrial applications.
Servo systems, electric drives, linear motion, industrial conveyors, and integrated motion solutions designed to improve production flow.
Robotics, custom automation, industrial controls, and turnkey solutions engineered around your production requirements.
Routine maintenance, ordinary repairs, and consumables generally are not Section 179 equipment purchases. Consult your tax advisor regarding specific assets.
Investing in new equipment is about more than making a purchase. It's about improving your operation today and positioning your business for what's next.
At John Henry Foster, we combine industry-leading technology with application expertise, engineered solutions, and local support to help manufacturers get more from every investment.
We take time to understand your application, production challenges, and goals to help identify the right equipment and technology.
From individual components to integrated systems, our team helps develop solutions designed around your operational needs.
Our local representatives and technical specialists provide responsive support throughout equipment selection, implementation, and ongoing operation.
As an employee-owned company, we take pride in building lasting relationships and delivering the quality people and quality service our customers expect.
Equipment upgrades often involve more than placing an order. Product availability, engineering, delivery, installation, and commissioning may influence your project timeline.
Review operating needs, equipment options, and project goals.
Align equipment selections, engineering requirements, and project scope.
Discuss availability, delivery timelines, and installation requirements.
Plan testing and equipment readiness for intended business use.
Yes. Both new and used equipment may qualify if the asset and transaction meet applicable IRS requirements.
It may. Eligibility depends on ownership, financing arrangements, placed-in-service timing, and other tax rules.
No. For calendar-year taxpayers, qualifying equipment generally must be ready and available for its intended business use by December 31, 2026.
No. Eligibility depends on the property, business use, acquisition, ownership, and other tax requirements.
For tax years beginning in 2026, the maximum Section 179 deduction is reduced dollar-for-dollar by qualifying property costs above $4.09 million. Other depreciation provisions may still apply.
JHF can assist with equipment selection, specifications, quotes, and project scheduling. Your tax professional should determine eligibility and potential deductions.
Whether you're replacing aging equipment, upgrading your production line, or exploring automation opportunities, John Henry Foster is here to help.
Connect with your local JHF representative to discuss equipment options, project requirements, availability, and timelines. Let's find the right solution for your operation.
100% Employee-Owned | Quality People – Quality Service