For medical professionals, the decision to invest in new technology isn’t just about clinical innovation; it’s about timing. With the expanded 2026 Section 179 deduction, that timing couldn’t be better.
Under federal legislation enacted in 2025, Section 179 has been significantly enhanced. For 2026, the maximum deduction has increased to $2.56 million, with a phase-out threshold of $4.09 million, and 100% bonus depreciation remains available for eligible equipment. These provisions create valuable opportunities for medical practices considering investments in new technology.
Whether you’re considering investing in Radial Pressure Wave, Focused Shockwave, or EMTT devices, Section 179 may enable your practice to deduct the full qualifying purchase price in the year the equipment is placed in service.
The result?
Section 179 of the IRS tax code is a government incentive that encourages businesses to invest in themselves by purchasing advanced capital equipment, including medical equipment or technology that advances patient care and facilitates practice growth. Instead of depreciating the asset over several years, eligible businesses may deduct up to 100% of the qualifying equipment cost in the year it is placed in service, subject to applicable limits.
This incentive may apply to newly purchased and qualifying financed equipment, provided the devices are placed in service before the end of the year (by December 31, 2026, for calendar-year taxpayers). The deduction is subject to eligibility requirements and taxable business income limitations.
For healthcare providers, this means modernizing your continuum of care with less financial strain. The ability to expense qualifying investments in the first year may allow you to focus more resources on what matters most: delivering optimal outcomes for patients.
With the increased Section 179 deduction limits for 2026, medical practices have another opportunity to leverage significant potential tax benefits when investing in qualifying capital equipment.
Here's what's changed for 2026:
In short, qualifying businesses may be able to deduct more equipment costs in the year the equipment is placed in service and preserve financial flexibility for other practice needs.
For physicians and medical professionals considering capital investments, such as Shockwave and EMTT devices from CuraMedix and powered by STORZ Medical, this means potential immediate tax savings and enhanced financial flexibility. It further enables clinics to free up cash for other practice needs.
Download the 2026 Section 179 Information Sheet for additional details on eligibility, financing, and potential tax savings.
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Potential Tax Savings Medical Device: $50,000 Deduction: $50,000 Tax savings: (assuming 35% tax bracket) $17,500 Cost of Equipment After Tax Savings: $32,500 |
For illustrative purposes only. Actual tax savings depend on eligibility, taxable income, and individual tax circumstances. Consult your tax advisor.
Section 179 applies to most business entities, including medical practices and clinics, whether they are sole proprietorships, partnerships, or corporations, as long as the qualifying assets are used for business purposes more than 50% of the time.
You can potentially take advantage of the deduction whether you purchase or finance your equipment. Qualifying capital leases and equipment finance agreements may be eligible, allowing you to make payments over time while potentially deducting the qualifying equipment cost in 2026, subject to applicable IRS requirements.
For independent physicians, group practices, or larger healthcare facilities, Section 179 levels the playing field, stimulating growth potential through wise, strategic investment.
Section 179 does more than reduce your tax burden; it enables you to scale. By freeing up cash flow, you can reinvest those savings into other areas of your practice, such as:
When paired with CuraMedix technologies, Section 179 becomes a pathway to financial savings and an opportunity to bring patient care to new heights.
EPAT and ESWT enable clinicians to treat musculoskeletal pain, tendinopathies, and soft tissue conditions non-invasively, while EMTT expands regenerative possibilities for chronic pain and mobility issues. All of these devices are highly complementary, and it's an ideal time to consider the full suite of technologies.
In other words, Section 179 helps you potentially save now, and CuraMedix partners with practices to help you deliver better results long-term.
Let's put the numbers into perspective.
If your medical practice invests $100,000 in qualifying new medical devices from CuraMedix, your potential tax savings could reach $35,000, assuming the full investment is deductible and produces a 35% tax benefit.
Your illustrative after-tax investment? $65,000, while gaining the ability to deliver cutting-edge, evidence-based regenerative care.
These potential savings can directly impact your bottom line and help set your practice apart in an increasingly competitive medical landscape.
Illustrative savings only. Actual deductions and tax benefits vary based on individual circumstances.
To qualify for the 2026 Section 179 deduction, your equipment generally must be purchased and placed in service by December 31, 2026, for calendar-year taxpayers.
This means delivery, installation, setup, and readiness for its intended business use must be completed by year-end. Simply ordering equipment before the deadline may not be sufficient.
Financed equipment may also qualify, allowing you to preserve working capital while potentially benefiting from the deduction. The earlier you act, the more control you have over scheduling, delivery, and implementation.
2026 presents a valuable opportunity to invest in your practice, potentially reduce your tax burden, and elevate patient care through evidence-based regenerative technologies.
With CuraMedix, you gain more than world-class technology powered by STORZ Medical; you gain a trusted partner dedicated to your long-term success. From Shockwave (EPAT and ESWT) to EMTT, our portfolio is designed to advance patient care and support optimal outcomes.
Contact CuraMedix today to learn how you can leverage Section 179 when investing in the future of your practice and your patients.
Shockwave Therapy equipment, including Radial Pressure Wave (EPAT®), Focused Shockwave (ESWT), and EMTT® devices, may qualify for Section 179 deductions when purchased for eligible business use. Equipment generally must be used more than 50% of the time for business purposes and placed in service during the applicable tax year.
Yes. Qualifying capital leases and equipment finance agreements may be eligible for Section 179 deductions. This allows medical practices to potentially benefit from tax deductions while making equipment payments over time, subject to financing terms and IRS requirements.
For calendar-year taxpayers, qualifying equipment must generally be purchased and placed in service by December 31, 2026. Equipment must be ready and available for its intended business use by that date to qualify for a 2026 deduction.
Section 179 and bonus depreciation are separate tax provisions that allow businesses to recover qualifying equipment costs more quickly. Section 179 is subject to annual deduction and taxable business income limits. Bonus depreciation follows different eligibility rules and may provide additional first-year deductions for qualifying property.
If equipment is not placed in service by December 31, 2026, it generally will not qualify for a 2026 Section 179 deduction for a calendar-year taxpayer. It may instead qualify for deductions in the year it is placed in service, subject to applicable tax rules.
Disclaimer
This information is provided for educational purposes only and does not constitute tax advice. Please consult your tax advisor to determine eligibility for Section 179 deductions based on your unique financial situation.
About CuraMedix
CuraMedix, the leading U.S. distributor of STORZ Medical devices, provides its partners with exceptional customer service, marketing guidance, and technical support. The CuraMedix portfolio of products includes the radial pressure wave and focused shockwave devices, and now MAGNETOLITH, the new EMTT device.