Your New Equipment Could Pay for Itself in 2025
Maximize 2025 Tax Savings: Why Now Is the Time to Use Section 179

Regina West; November 9, 2025

Every fall, we hear from practices and clinics asking the same question: “Is there still time to make a smart year-end investment?” The answer is yes — and this year, the opportunity is bigger than ever.
“We talk with practices every week about how to make smart financial moves before year-end,” says Jeff Lyons, VP of Aesthetics at Zimmer MedizinSystems. “Section 179 is one of the most effective ways for offices, clinics and medspas to upgrade equipment while keeping cash flow strong.”
Thanks to the expanded 2025 Section 179 deduction, medical, rehab, chiropractic, and aesthetic professionals can save thousands on new equipment purchases — sometimes even more than their first year’s payments.
Here’s what every practice, clinic, and medspa owner should know about this valuable opportunity — and how it can make your next device purchase work for you.
What Is Section 179?
Section 179 of the IRS tax code lets most businesses deduct the full purchase price of qualifying equipment in the same year it’s acquired, instead of spreading that deduction out over several years.
In plain terms, it means when you buy or finance equipment — like Zimmer MedizinSystems devices used in aesthetic, physical medicine, or rehab settings — you can typically write off the entire cost right away, reducing your taxable income for 2025.
To qualify, the equipment has to be purchased and placed in service (delivered and in use) by December 31, 2025.
For official information about qualifying expenses and deduction rules, visit the IRS Section 179 overview or Section179.org.
Why It Matters for Your Practice
Investing in new Zimmer MedizinSystems equipment can deliver both clinical benefits and financial advantages. Here’s why Section 179 makes that purchase even smarter:
- Immediate tax relief: Deduct the full cost of qualifying equipment right away.
- Earn while you save: While your tax deduction may exceed your first year’s payments, the device can also begin generating new revenue from day one — allowing your investment to help pay for itself while expanding your range of services.
- Cash-flow friendly: Even leased equipment may qualify, allowing smaller payments while still capturing the full deduction.
- Faster ROI: In many cases, the amount you save in taxes can be greater than your total first-year payments.
- Grow without waiting: Modernize your treatment offerings today, and take the full deduction this year—instead of waiting years for incremental write-offs.
- Keep more capital: Free up funds for staff, marketing, or additional equipment.
New for 2025: Higher Deduction Limits
With H.R. 1 (The Tax Relief for American Families and Workers Act of 2024), Section 179 just got better:
- Deduction Limit: $2,500,000
- Phase-Out Threshold: $4,000,000 (the deduction decreases dollar-for-dollar once total equipment purchases exceed this amount)
- Fully Phased Out At: $6,500,000 (businesses spending $6.5 million or more on qualifying equipment cannot claim the Section 179 deduction)
- Bonus Depreciation: 100% (after Section 179 is applied, covering remaining eligible costs)
These 2025 limits are based on the latest guidance from Section179.org (updated August 2025) and Internal Revenue Bulletin 2025-45 (November 2025).
What Those Limits Actually Mean
If your business purchases more than $4 million in qualifying equipment during 2025, your Section 179 deduction begins to shrink — for every dollar you go over $4 million, your maximum deduction is reduced by one dollar.
Once total purchases reach $6.5 million, the deduction phases out completely. That rule keeps the program targeted toward small and mid-sized businesses — exactly the kind that benefit most from year-end equipment investments.
After Section 179 is applied, 100% bonus depreciation may still cover remaining eligible costs, allowing you to write off the full amount of qualifying equipment within the same tax year.
A Simple Example
Let’s say your clinic purchases $100,000 in qualifying equipment.
Here’s how that might look under Section 179:
- You deduct the full $100,000 in 2025.
- Assuming a 35% tax bracket, that’s about $35,000 in tax savings.
- If the equipment is financed, those savings could easily exceed your first-year payments.
- Meanwhile, you’re already using that device to offer new services, generate new business, attract patients, and improve efficiency — all while the tax benefit helps offset the cost.