Prepare for Tax Code 179

On owencompanies.com, you can browse used heavy equipment for sale, review current listings and request more information online. Whether you're replacing an aging unit, growing your fleet or gearing up for a new project, it's an easy place to start. And Owen Companies parts and service teams stay with you after the sale.

Why Buy Used Heavy Equipment?

Used equipment adds capacity without waiting for a new unit to be built. For growing businesses, that can mean taking on more work, entering a new market or adding a specialized unit for a specific job. For established fleets, it can replace older equipment or provide backup when uptime matters most.

The right used unit can help you:

• Replace aging or unreliable equipment
• Add capacity for new contracts
• Prepare for seasonal work
• Create backup capacity for critical operations
• Expand into a new service
• Get equipment into the field sooner

Equipment is more than a purchase. It helps generate revenue, serve customers and keep crews productive. That makes the right used unit a practical addition to any year-end wish list.

How Do You Browse Used Equipment Online?

The used equipment section on owencompanies.com brings available inventory together in one place. There's no need to search multiple websites or track down outdated listings.

Each listing shows photos and key details. Depending on the unit, that can include the manufacturer, model, model year and inventory information. When a unit catches your eye, request more information right from the listing. An Owen Companies representative can answer your questions and help you decide whether it fits your application.

Used inventory changes regularly, so check back often to see what's new.

Which Used Equipment Brands and Applications Are Available?

Owen Companies supports equipment for environmental services, public works, utilities, vegetation management, foundation drilling and refuse operations. Used inventory may include equipment from manufacturers such as Vactor, TRUVAC, Elgin, Elliott, CUES, Bandit, RC Mowers, HPM, Labrie, Wittke, Leach and more.

Depending on current availability, you may find used equipment for:

• Sewer and storm cleaning
• Hydro excavation
• Street sweeping
• Utility and aerial work
• Pipeline and sewer inspection
• Vegetation management
• Foundation drilling
• Refuse collection

Does Used Equipment Qualify for Section 179?

Yes. Used equipment can qualify for the Section 179 deduction as long as it's new to your business. Section 179 lets a business deduct the cost of qualifying equipment in the year it's placed in service, instead of depreciating it over several years.

In general, to qualify, the equipment must be:

• Purchased for your business: bought, not leased, and new to your business.
• Used mostly for business: more than 50% business use.
• Placed in service this tax year: ready and available for use by December 31, 2026, for calendar-year businesses.

For 2026, the Section 179 deduction limit is $2,560,000. The deduction begins to phase out once your total qualifying purchases for the year pass $4,090,000. It also generally can't exceed your business's taxable income for the year. Your advisor may also look at bonus depreciation, which follows separate rules.

Why Timing Matters at Year End

Because equipment has to be in service by year end, timing counts. Used equipment that's already available can go to work sooner than a new build. If you're weighing a year-end purchase, start the conversation early so there's time to inspect, finalize and get the unit ready.

This post is general information, not tax advice. Every business is different, so talk with your tax advisor about your situation before you buy. For the IRS rules, see IRS Publication 946.

What Parts and Service Support Comes After the Sale?

Used equipment is only as valuable as your ability to keep it working. Owen Companies backs customers with parts, service and equipment expertise for many of the major brands it represents, including factory-trained technicians and mobile service support.

You can order thousands of parts in the Owen Companies online parts store. When you need more help, our parts and service teams know the equipment and the industries it serves. That support keeps a used unit productive long after the purchase.

How Should You Plan Your Fleet for the New Year?

Year end is a natural time to review your fleet and plan for upcoming projects, budgets and equipment needs. Look at which units are aging, where you're short on capacity and what work is coming next season.

Planning now helps your team start the new year ready to work, instead of scrambling when a unit becomes an urgent need. Even without the tax considerations, it's one of the simplest ways to protect your schedule.

Frequently Asked Questions