Buy your pressure washer before Dec 31 and write it off this year

Section 179 in one paragraph

Section 179 lets a business deduct the full cost of qualifying new or used equipment in the year you buy it, rather than depreciating it over years. For 2026 the deduction limit is $2,560,000, and it phases out once your total equipment purchases for the year pass $4,090,000. Both numbers come from IRS Rev. Proc. 2025-32 for the 2026 tax year.

The rule that actually drives timing is not the limit — it is that the equipment must be placed in service by December 31, 2026. "Placed in service" means it is set up and ready to use at your site. Ordering before the deadline is not enough if the machine does not arrive until January.

We are not tax advisors. The figures above are the published 2026 limits, but your situation — your bracket, your depreciation history, state rules, whether this is a pass-through — is yours, so confirm with your accountant before you commit.

Bonus depreciation is now permanent

On top of Section 179, 100% bonus depreciation is now permanent, which is a recent change and worth knowing about. In plain terms, it lets certain businesses deduct the cost of qualifying new equipment in full even if they have grown past the Section 179 phase-out point. The two deductions answer to different rules and different apples — your accountant will tell you which applies — but the upshot for a buyer is the same: for a piece of commercial equipment bought this year, the tax value of buying now is real.

A worked example: $8,400 off your tax bill?

Let us make it concrete with an in-stock, priced unit — a $8,400 BE hot water skid. In a 24% federal bracket, deducting $8,400 of equipment under Section 179 could reduce your tax bill by roughly $2,016 ($8,400 × 24%). That is money back on a machine you were already going to need next season.

If you want to see the exact machine behind that number, it is the BE 8.5 GPM @ 3,500 PSI hot water skid. Other in-stock hot water machines are on the hot water page, with the price on every card.

The buy-by dates that actually matter

Because the machine has to be placed in service by December 31, 2026 — not ordered — the practical deadline lands earlier than the tax deadline, depending on how you are getting the machine. These are the dates to work backwards from:

1. Pickup in Lewisberry (December 31, 2026)In-stock machines you can pick up at the counter in Lewisberry by December 31.
2. Shipped units (December 15, 2026)Shipments must be bought early enough to be placed in service — arrive on the truck — by year-end.
3. Custom rig builds (November 15, 2026)Custom rig builds take lead time to weld, plumb and test, so they need to start earlier.

In-stock machines that you pick up yourself give you the most runway — you can walk out of Lewisberry with one on the last business day of December and still be inside the rules. Anything that ships by freight eats a week or two in transit, and a custom build eats weeks in the shop, which is why their dates come first.

What qualifies

Most commercial washing equipment a contractor or fleet owns qualifies, new or used:

• Hot water and cold water machines — skids, hot boxes, carts, truck and trailer mounts.
• Trailers — the trailer itself counts as part of the build when you buy it with the rig.
• Soft wash units — the pumps, tanks and hose that make up a roof or siding system.
• Custom rig builds — a rig built around your work qualifies; it just needs the lead time above.
• Used and trade-in units — used equipment qualifies for Section 179 too, which is a big one. Bought used does not mean bought late.
• Parts bought as part of a build — reels, hose, guns and nozzles rolled into a machine purchase.

Buying on a trade-in or for your own crew, the deduction follows the machine, not whether it is new. If you are not sure a specific purchase counts, that is exactly the question to put to your accountant before December 31.

Why act now

The site never used to say any of this, but the clock matters. If your business is in a Q4 budget spend-down, this is the window: the machine arrives this year, it goes to work before the snow flies, and it shows up on this year's return. Waiting until January costs you both the deduction timing and the season of work the machine would have done.

Start by shopping the in-stock machines — every card shows the PSI, GPM and the price. For anything without a price online (the Alkota line, custom builds), ask for a year-end quote and Ian will come back with a real number. Or just call (717) 822-0660 and describe the job — that conversation usually gets to the right machine faster than a filter does.