2015 Deduction Limit = $25,000
This deduction is good on new and used equipment, as well
as off-the-shelf software. This limit is only good for 2015, and the
equipment must be financed/purchased and put into service by the end of
the day, 12/31/2015.
2015 Spending Cap on equipment purchases = $200,000
This is the maximum amount that can be spent on equipment
before the Section 179 Deduction available to your company begins to be
reduced on a dollar for dollar basis. This spending cap makes Section
179 a true "small business tax incentive".