Buy Before 12/31. Write It Off This Year.

Section 179 lets you deduct the full price of new equipment from your 2026 taxes.

You work hard for your money. Section 179 lets you keep more of it.

Normally you'd write off a new jetter or camera a little at a time over several years. Section 179 lets you deduct the full purchase price in the year you buy it. That covers new and used equipment, whether you pay cash or finance it.

It covers the gear that runs your business: sewer cameras, jetters, cable machines, high speed flexible shaft machines, trenchless pipe tools, and more.

If you've been thinking about adding a machine or replacing an older model, now's the time to buy.

How It Works

• Buy it. New or used, paid in full or financed.
• Put it to work by December 31, 2026. The equipment has to be delivered and in service on your jobs this year.
• Deduct it. Take the full cost off your 2026 business income, up to the federal limit.

Make It Easier on Your Cash Flow

Pair Section 179 with our Financing Options and you get the equipment working now, spread out your payments, and still take the full deduction this year.

Don't Wait Until the Last Week of December

Equipment has to be in service by 12/31 to count. Lead times and holiday shipping can eat up that window, so get your order in early.

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Spartan Tool does not provide tax advice. Section 179 eligibility and limits depend on your situation. Talk to your tax professional before you buy.