Why You Should Care About Section 179

If you own a MedSpa or aesthetic practice, you probably spend more time thinking about patient results than tax code. That’s only natural. But there’s one section of the IRS rules that can have a very real impact on your ability to afford big-ticket devices: Section 179 of the IRS Tax Code.

Section 179 is a provision that lets many small businesses deduct the cost of qualifying equipment in the year they buy and place it in service.

For device-heavy businesses – a MedSpa for example – Section 179 can turn a “maybe someday” purchase into a “this year” decision.

What Section 179 Actually Does (In Plain English)

Under Section 179, many types of tangible business equipment qualify—things like medical aesthetic devices and treatment platforms used in your practice, as long as they’re used more than 50% for business and placed in service during the tax year.

So instead of deducting the cost of a, say, $30,000 device slowly over several years you may be able to deduct a large portion, or even the full cost, in the year you buy it (subject to annual IRS limits and your income level).

The big benefit?

That immediate deduction can significantly reduce your taxable income for the year, which can make the real, after-tax cost of a device much lower than the sticker price.

To calculate your Section 179 Tax Savings, scroll down to the bottom of this post. We’ve created a Tax Savings calculator!

Why This Matters for MedSpas, Estheticians & Skin Care Experts

Many small practices:

• Wait until year-end to think about taxes
• Are cautious about large equipment purchases
• Feel intimidated by anything that sounds like “tax strategy”

We get it – you’re focused on your patients, not tax policy!

But Section 179 is one of the rare areas where tax rules are actually business-friendly for small practices. It’s designed so you can invest in your business now—in devices that improve results and revenue—while getting a meaningful tax deduction in the same year.

For example, if you invest in a $30,000 device, Section 179 can allow you to:

• Reduce your tax bill in the year of purchase
• Improve your monthly cash flow if the device is financed
• Shorten the time it takes for the device to “pay for itself” through treatments

How to Start Leveraging Section 179 This Year

(This section is for general education and is not tax or legal advice. Always confirm details with a qualified tax professional.)

1. Make a short “device wish list.”

List the equipment that would genuinely move the needle in your practice – a facial device, a laser hair removal system, etc. Note the treatments and prices you’d offer with each.

2. Estimate treatment revenue vs. device cost.

For each device, sketch simple math:

• Average price per treatment
• Number of treatments you realistically expect per month
• Monthly revenue vs. lease/financing payment

This gives you a basic ROI picture before even adding tax benefits.

3. Talk to your CPA specifically about Section 179.

Ask questions like:

• “If I buy and place a device in service before year-end, how much could I deduct under Section 179?”
• “Are there income or spending limits that might affect me?”
• “How does Section 179 interact with bonus depreciation for my situation?”

4. Confirm the ‘placed in service’ timing.

To use Section 179 for a given tax year, equipment generally must be purchased and placed in service by the end of that year — not just ordered.

5. Partner with a device provider who understands ROI.

Work with a manufacturer or advisor who can help you:

• Align device selection with your treatment menu and patient demand
• Run realistic revenue scenarios
• Coordinate timelines so installation and training happen before year-end deadlines

If you’re considering a new device and want to understand how Section 179 could fit into a year-end purchase, this is the ideal moment to schedule a consultation or demo.

With the right device, a clear ROI story, and a smart use of Section 179, your next capital purchase can support both better patient outcomes and a stronger financial foundation for your practice.

If you’d like to learn how a Medicreations device could fit your practice – and how Section 179 could help you – we encourage you to book a demo here.