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Section 179 for Laser Equipment: 2026 Write-Off Guide

A laser welder, cutter, or cleaner is a large purchase, and the tax rules can bring the real cost down. Under Section 179, US businesses can expense qualifying machinery in the year they start using it, rather than depreciating it on a long schedule. For 2026 there is one date you cannot miss: December 31.

The 2026 limits

The IRS publishes the 2026 figures in Revenue Procedure 2025-32:

  • The most you can deduct is $2,560,000.
  • The deduction starts to shrink once the equipment you place in service during the year totals more than $4,090,000.
  • It reaches zero at $6,650,000.

These caps cover your whole business, not each machine. The deduction also cannot be larger than your taxable business income.

Which laser equipment may qualify

Machines bought for a fabrication, job, repair, or production shop can qualify when they meet the IRS rules. From the Ascent Lasers Pro line, that includes:

The machine has to be used for business more than half the time. Only the business share of the cost counts.

A worked example with a real price

Take the Ascent 2000W handheld laser welder at USD $28,000, which includes shipping, installation, and training. Say you deduct the full amount and pay tax at an assumed marginal rate of 25%.

That trims your tax by roughly $7,000 and leaves a net equipment cost near $21,000, not counting interest or other tax effects. A larger purchase works the same way: a $100,000 system would save about $25,000 at that rate.

Remember what a deduction does: it shrinks the income you pay tax on. You still pay the full purchase price.

Ready for use by December 31

The deduction belongs to the year the machine is placed in service. That means it is set up and able to do the work it was bought for. A purchase order, a deposit, or a crate on the loading dock is not enough.

A laser needs more than delivery to get there. Check these first:

  • Power. The 2000W handheld welder runs on 220V single-phase service, and the 3000W model needs 380V three-phase.
  • A laser-safe work area, with laser safety eyewear, partitions or a laser room, and fume extraction. Our laser safety guide and workstation setup steps cover the details.
  • The installation visit. Ascent includes shipping, on-site installation, and operator training in the price.

When you order, get a firm delivery date and mention your year-end deadline so the schedule can be built around it.

Financing and bonus depreciation

Paying over time does not rule you out. For a financed machine, the amount you can deduct follows the equipment's price rather than the first payment. See our financing page for the options.

A second rule, bonus depreciation, now lets businesses deduct 100% of the cost of eligible property they acquire after January 19, 2025 and put into service. The same dollars cannot be deducted twice, so your CPA will decide how the two rules work together and how your state treats them.

Questions to take to your CPA

  • Will the machine be used for business more than 50% of the time?
  • How much equipment will I place in service this year in total?
  • Does my taxable business income support the full deduction?
  • Should I use Section 179, bonus depreciation, or both?
  • How does my state treat each one?

This post covers US federal rules only. Canadian businesses follow different rules, and the handheld welder page answers a common Canadian question.

This is general information, not tax advice. To choose a machine and plan the date, request a quote or call 1-800-927-5107 ext. 1008.

Sources

Checked against the IRS documents on October 25, 2026.

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