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SECTION 179 • 2025 GUIDE Unlock 2025 Tax Savings with Section 179 A practical guide for small businesses: how Section 179 works, what typically qualifies, how to sanity-check potential savings, and smart ways to pair financing with your purchase. What Section 179 Does — In Plain English Section 179 lets many businesses deduct the full cost of qualifying equipment in the same year it’s placed in service, instead of depreciating it over time. That can improve cash flow when you …