Small businesses have a much larger Section 179 deduction available in 2026. The maximum amount a business can elect to expense is $2.56 million, up from $2.5 million in 2025.
The number sounds enormous. For most small businesses, though, the more useful part of the change is not the headline limit. It is the ability to deduct the cost of qualifying equipment much sooner instead of spreading the expense over several years.
