If you’re planning to invest in new construction equipment or tools before the end of the year, Section 179 of the IRS tax code offers a powerful way to save money while upgrading your fleet.

What is Section 179?
Section 179 allows businesses to deduct the full purchase price of qualifying equipment or software purchased or financed during the tax year. Instead of spreading depreciation over several years, you can write off the entire cost in the same year you put the equipment into use—reducing your taxable income immediately.

How It Works:
For 2025, businesses can deduct up to $2,500,000 in qualifying equipment, with a total purchase limit of $4,000,000. This includes a wide range of items commonly used on jobsites—such as power tools, concrete equipment, safety gear, jobsite storage, material handling products, and even service vehicles.

Why It Matters for Contractors:
Section 179 was designed to help businesses grow. By taking advantage of it, you can:

• Upgrade aging or outdated equipment

• Improve jobsite efficiency and safety

• Lower your tax bill and reinvest those savings into your operations

Act Before Year-End
To qualify, equipment must be purchased and placed into service by December 31. That means now is the time to plan your purchases and consult your tax professional to ensure you’re maximizing your deduction.

At ProContractor Supply, we offer the tools, equipment, and materials you need to get the job done—and to make the most of Section 179 savings. Contact us today to learn how we can help you take advantage of this powerful tax incentive.