On this page
The 2026 numbers
- Section 179 maximum: $2,560,000. Up from $2,500,000 in 2025, the level set by the One Big Beautiful Bill Act, which doubled the prior $1,250,000 cap.
- Phase-out begins at $4,090,000 of qualifying property placed in service, fully phased out at $6,650,000.
- 100% bonus depreciation is permanent for property acquired and placed in service after January 19, 2025.
- Section 179 cannot exceed net active business income. Bonus depreciation can, and can create or deepen a loss.
A solo practice equipping fully is at roughly 4% to 14% of the cap. You will never phase out. Read past the headline number and go straight to the income limitation.
How the deduction works on financed equipment
The deduction follows the purchase price and the placed-in-service date, not how much of the loan you have repaid.
A $150,000 equipment package (tables, modalities, decompression, imaging) financed over 60 months, placed in service in October, at a 32% combined marginal tax rate:
Example payments for illustration; actual payments depend on credit approval, the equipment and the term. The tax figures assume sufficient taxable income to absorb the deduction and that the equipment is in service by December 31. This is arithmetic, not a quote.
The income limitation, which is your real constraint
Section 179 is capped at net active business income. It cannot push you into a loss. Two situations where this bites: a cold-start practice, where first-year collections are light and equipment purchases are heavy (a new DC placing $180,000 in service against $60,000 of net income can only elect $60,000; the rest carries forward indefinitely, or you use bonus depreciation, which has no income limit and can create a net operating loss), and an acquisition year, where buying a practice compresses income. Neither is a problem. Both are reasons to have the conversation with your CPA before December rather than in April.
The part most articles leave out
Section 179 accelerates a deduction you would otherwise take across six years. A dollar deducted now beats a dollar deducted in 2031. But it has a back end. In years two through five of the $150,000 example above, you'd make roughly $37,365 a year in payments with no remaining depreciation on that equipment. What you still deduct is the interest. So if you make the election, make it deliberately, with a multi-year view, rather than by reflex every December.
What chiropractic equipment qualifies
Adjusting, drop, flexion-distraction, and hi-lo tables; spinal decompression systems; Class IV lasers, shockwave, and cold laser; digital X-ray, sensors, and imaging software; ultrasound, electrical stimulation, traction, and other modalities; treatment room and reception furnishings, computers, and networking; and practice management and EHR software bundled with hardware. Used equipment qualifies. The asset must be new to you, not new to the world, provided it was not acquired from a related party.
Leasing: it depends which kind
With an equipment loan or $1 buyout lease, you are the owner and generally eligible for Section 179 and bonus. With a fair market value operating lease, the lessor owns it: no Section 179, and you deduct the payments as an operating expense instead. Neither is automatically better, but you should know which you signed. Five West writes both, plus leaseback for working capital and SBA, so the structure can follow the tax plan.
Placed in service, and why December matters
Placed in service means installed, operational, and available for use: not ordered, not paid for, not crated in the back hallway.
A decompression table delivered December 28 and assembled January 6 is a next-year deduction.
Most chiropractic equipment is delivered and working the same week. The exception is X-ray, which in most states needs registration with the radiation control program and a physicist survey before use. If imaging is part of a December purchase, work backward from the physicist’s calendar, not the delivery date.
Recapture, if you sell later
Gain up to the depreciation taken is generally recaptured as ordinary income under Section 1245 when you sell or trade the equipment. Relevant if you expect to sell the practice within a few years of a large election. Not a reason to skip it, but it belongs in the model.
Mistakes that cost practices money
- Buying equipment for the deduction. A 32% deduction still leaves 68% of the cost as real money. The table has to earn on its own.
- Ignoring the income limitation in an opening year when bonus depreciation was the right tool.
- Assuming an FMV lease qualifies. It does not.
- Overlooking state conformity. Several states cap the deduction well below the federal figure.
- Ordering in December, installing in January. Moves the whole deduction a year.
Five West programs at a glance
Section 179 turns on your install date, not your order date. We fund nationwide with same-day options on qualified files, so a December purchase is never gated by a credit decision.
- Rates
- Priced to your credit profile, term, and equipment
- Terms
- 24 to 72 months
- Amounts
- $15,000 to $5 million+
- Application only
- Up to about $75,000 for most established practices, $50,000 under two years — no tax returns or financial statements
- Credit
- Established businesses from 600+, startups from 700+
- Equipment
- New, used, refurbished, dealer, and private-party purchases
- Speed
- Same-day options on qualified files — approvals in as little as 30 minutes
- Coverage
- Nationwide and U.S. territories
Tell us the placed-in-service date you are working toward and we will build the funding schedule backward from it.
Free consultation, no obligation. All financing is subject to credit approval and underwriting; rates and terms depend on the complete business and credit profile.
The bottom line
The cap will never constrain a chiropractic practice; your income will. Elect deliberately, confirm the income limitation and your state’s conformity with your CPA, and make sure everything is genuinely operational before December 31. Get the chiropractic equipment financing settled early so it is never the thing holding up an install. Five West funds nationwide with same-day options on qualified files. Tell us your target placed-in-service date and we will work backward from it.
Buying before December 31?
Same-day options on qualified files means the deduction is never lost to a slow lender. Tell us your install date. Or run the numbers yourself first in the Quote Builder. No credit pull, no obligation.
Section 179 questions chiropractors ask
What is the Section 179 limit for 2026?
The 2026 Section 179 deduction limit is $2,560,000, up from $2,500,000 in 2025, phasing out above $4,090,000 of qualifying property and fully phased out at $6,650,000. Separately, 100% bonus depreciation is permanent for property acquired and placed in service after January 19, 2025. For a chiropractic practice the cap is not a practical constraint; a full buildout tops out around $350,000.
Can a chiropractor deduct financed equipment under Section 179?
Yes. The deduction follows the purchase price and the placed-in-service date, not how much of the loan you have repaid. A $150,000 equipment package financed in October with three payments made can generally be deducted in full that year, producing roughly $48,000 of tax reduction at a 32% marginal rate against $9,341 of example payments.
What is the Section 179 income limitation?
Section 179 cannot exceed your net active business income and cannot create or deepen a loss. This is the rule that actually binds a chiropractic practice. A cold-start practice placing $180,000 in service against $60,000 of net income can elect only $60,000; the remainder carries forward indefinitely, or you use bonus depreciation, which has no income limitation.
Does used chiropractic equipment qualify for Section 179?
Yes. Equipment must be new to your practice, not new to the world. A table, decompression system, or laser purchased from a retiring or closing practice qualifies on the same terms as new equipment, provided it is used more than 50% in the business, placed in service during the tax year, and not acquired from a related party.
Does leasing chiropractic equipment qualify for Section 179?
It depends on the structure. An equipment loan or a capital lease with a $1 buyout is treated as ownership and generally qualifies for Section 179 and bonus depreciation. A fair market value operating lease does not; the lessor owns the asset and you deduct the lease payments as an operating expense instead.
When is chiropractic equipment ‘placed in service’?
When it is installed, operational, and available for its intended use, not when ordered, paid for, or delivered. Most chiropractic equipment is working within days of delivery. The exception is X-ray, which in most states requires registration with the state radiation control program and a physicist survey before use, so plan a December imaging purchase around that calendar.
Related chiropractic financing guides
More on financing equipment for a chiropractic practice.
On the siteChiropractic financingEquipment financeSection 179 calculator
This article is general information about commercial equipment financing and is not a commitment to finance. All financing is subject to credit approval and underwriting. Rates, terms, and approval depend on the complete business and credit profile. Figures shown are illustrative market ranges gathered from published sources as of August 2026 and are not an offer. Five West Financial is not a tax advisor or an accounting firm; confirm any tax treatment with your CPA before relying on it.