🦍 OBBB Play: Section 179 Isn’t Just for Equipment Anymore — Write Off Your Roof, HVAC, and More!
Small business owners: Tired of waiting decades to deduct that new roof or fancy HVAC?
Congress just swung open the tax jungle — and Section 179 is now your best friend for property improvements.
🏗️ What’s Changed? (And Why It’s a Big Deal)
The new OBBB makes two huge upgrades to Section 179:
Permanent Inflation Indexing
The expensing limit is now indexed for inflation, starting 2026.
Bigger deductions, year after year — no more falling behind as costs rise.
Way More Qualifying Property
Section 179 now permanently covers upgrades like:
Roofs
HVAC systems
Fire protection and alarms
Security systems
Leasehold improvements
You can deduct these the year you install them — not over 15, 27.5, or 39 years!
đź’ˇ Why SMBs Should Care
If you own or lease a commercial space, you can:
Deduct the full cost of big-ticket improvements right away
Boost cash flow by wiping out taxable income in a good year
Pick and choose which assets to expense (unlike bonus depreciation, which is all-or-nothing)
Even tenants doing buildouts (think: gyms, salons, restaurants) can use Section 179 — no need to own the building.
🦍 Example: Instant Write-Offs, Gorilla-Style
A San Diego gym installs a $70,000 HVAC and a $45,000 roof in 2026.
Old rule: $2,900/year deduction for 39 years (snore).
New OBBB rule: Deduct all $115,000 in Year 1 — and put those tax savings straight into equipment, staff, or even more bananas.
🧠Pro Tips for Deduction Domination
Layer Section 179 with Bonus Depreciation:
Use 179 first for the stuff you want, then bonus depreciate the rest.Watch the Cap:
The deduction starts phasing out above ~$2.8M in purchases (indexed). Spread big buys over years or use bonus depreciation as a backup.Time It Right:
Place qualifying property in service before year-end to catch the deduction while your business is still in the green.Tenants, Pay Attention:
Leasehold improvements you pay for? Still 179-eligible. Use it!
🦔 How Hedgi Helps
Tags every improvement and keeps receipts organized
Models which deduction mix saves you the most — before you spend a dime
Exports audit-ready reports for you, your accountant, and even your landlord if they want a copy
🎯 Bottom Line
Don’t let the IRS slow-walk your write-offs.
Section 179 means new roofs, HVAC, and safety upgrades can all be deducted today — not 20 years from now.
Let Hedgi help you plan, deduct, and get the most out of every property upgrade.
Sign up for the waitlist, and let’s make every improvement count!