For tax years beginning in 2026, Section 179 lets a business deduct up to $2,560,000 of qualifying equipment purchases in the year the equipment is placed in service, instead of depreciating it over several years. With 100% bonus depreciation also restored for property acquired after January 19, 2025, a new mobile wash system bought and put to work by December 31, 2026 may be fully deductible this year.
This is general information, not tax advice. Talk with your accountant about how Section 179 applies to your business.
What is the Section 179 deduction?
Section 179 of the Internal Revenue Code lets businesses write off the full purchase price of qualifying equipment and off-the-shelf software in the year it's placed in service. It was designed to encourage businesses to invest in themselves. It lowers your tax bill in the year you buy, instead of spreading the deduction out over the equipment's life.
2026 Section 179 limits at a glance
| Item | 2026 figure |
|---|---|
| Maximum Section 179 deduction | $2,560,000 |
| Phase-out begins when total equipment placed in service exceeds | $4,090,000 |
| Bonus depreciation | 100% for qualified property acquired after January 19, 2025 |
| Deadline | Placed in service by the end of your tax year (December 31, 2026 for calendar-year businesses) |
| New and used equipment | Both can qualify |
Does pressure washing equipment qualify for Section 179?
Generally, yes. Tangible business equipment used more than 50% for business typically qualifies. That includes:
- Pressure washer trailers and skid-mounted wash systems
- Hot water pressure washers and steam cleaners
- Wash water recovery vacuums and recycling systems
- Soft wash systems and trash bin cleaning equipment
- Box truck and vehicle upfits (vehicle rules and limits vary by weight)
Why timing matters: "placed in service" by year-end
To take the deduction on your 2026 return, the equipment has to be delivered and ready to use by the end of your tax year, not just ordered. Build time depends on the equipment, and your quote will include it. We also keep trailers and washers in stock for quicker builds. If you're planning to use Section 179 this year, talk to us early so you can take delivery before December 31.
Example
A contractor buys a $45,000 pressure washer trailer and puts it into service in November 2026. Under Section 179, the business may be able to deduct the full $45,000 on its 2026 return instead of depreciating it over several years. The actual tax savings depend on the business's tax bracket and situation.
Frequently asked questions
Can I use Section 179 if I finance the equipment?
Generally, yes. Financed and leased-to-own equipment can qualify if it's placed in service during the tax year. Confirm the details with your tax advisor.
What's the difference between Section 179 and bonus depreciation?
Section 179 has an annual dollar limit and can't create a business loss. Bonus depreciation has no dollar cap and can be used even if it creates a loss. Many businesses use both.
Does used equipment qualify?
Yes. Both new and used equipment can qualify, as long as it's new to your business.
Plan your equipment purchase before year-end
Call 800-897-7515 or text us through the chat on this site to lock in a build date that fits your tax year. Browse our mobile wash systems.
Sources: Section179.org. Figures current as of September 2026.
