Section 179 · Put it to work by Dec 31. Not tax advice. Consult your tax advisor about Section 179 eligibility.
Put it to work by December 31.
Business equipment placed in service in 2026 may qualify for the federal Section 179 deduction. Get a quote and review it with your tax advisor.
Not tax advice. Consult your tax advisor about Section 179 eligibility.
What most Section 179 ads get wrong
Placed in service, not purchased.
Buying by December 31 is not enough. The machine has to be delivered and working in your business.
It's a deduction, not a credit.
Results depend on your business. Your tax advisor confirms if and how it applies to you.
"Before it's gone" isn't true.
The limits have been permanent since 2025. December 31 is the real deadline for the 2026 tax year.
is the date that matters. Equipment working in your business by then may count on your 2026 federal return.
The real cost of a $5,751 Battery WAV SV280B
*Illustrative range, not a quote. Assumes a 21% federal rate (C corporation) to 37% (top 2026 individual rate), the full price deducted under Section 179 and the machine placed in service by Dec 31, 2026. Excludes state taxes.
Equipment for the places your crews already work
Commercial machines that may qualify
Every price below is the regular price. The ranges show what the federal deduction could mean at 21% to 37%.* Your tax advisor confirms what applies to your business.

Battery WAV SV280B
Large floors, no cord
SKU 611816 · Made in Newburgh, NY
Est. after savings: $3,623 to $4,543*
- One operator, 28 inches per pass
- Hard floors and carpet
- Cord-free operation

WAV SV280
Large floors, corded
SKU 601241 · Made in the USA
Est. after savings: $1,744 to $2,187*
- One operator, 28 inches per pass
- Hard floors and carpet
- Corded for all-day runs

Sootmaster® 652M
Commercial HVAC, oil boilers
SKU 344028 · Made in Newburgh, NY
Est. after savings: $636 to $798*
- Built for soot and ash service calls
- Furnace, boiler and chimney work

Sootmaster® 641M
Chimney sweep routes
SKU 343978 · Made in Newburgh, NY
Est. after savings: $617 to $774*
- Compact for daily route work
- Soot and ash pickup

Critical HEPA Wet/Dry 15 Gal
Enviromaster · wet and dry pickup
SKU 617938 · Made in USA
Est. after savings: $1,468 to $1,841*
- Liquids and dry debris in one machine
- Critical HEPA filtration

HEPA Backpack Probe 10
Enviromaster · HEPA for mobile crews
SKU 601268EM1 · Made in Newburgh, NY
Est. after savings: $627 to $786*
- Backpack format for halls, stairs and tight spaces
- HEPA filtration

Drum Adapter Vacuums
High-volume debris into a 55-gallon drum
Electric or air-powered · dry, wet/dry or HEPA dry
Est. after savings: from $755*
- DA1512 · DA1512WD · DA1512 DAF (electric)
- DA MAV16WD · DA MAV16 DAF (air-powered)
*Illustrative range, not a quote. Assumes a 21% federal rate (C corporation) to 37% (top 2026 individual rate), the full price deducted under Section 179 and the machine placed in service by Dec 31, 2026. Excludes state taxes.
See the full Section 179 collection →What it could really cost after Section 179
Pick a machine. We show the price, an estimated savings range and the cost after savings. Always a range, never a single number.
- 21% federal rate (C corporation) to 37% (top 2026 individual rate)
- Full price deducted under Section 179
- Placed in service by December 31, 2026
- Excludes state taxes
*Illustrative range, not a quote. Assumes a 21% federal rate (C corporation) to 37% (top 2026 individual rate), the full price deducted under Section 179 and the machine placed in service by Dec 31, 2026. Excludes state taxes.
Get a quote for this machine →What to bring to your tax advisor
Your Mastercraft quote
- Machine, model and SKU
- Price for the quantity you need
- Sent by email, usually in under an hour on business days
The true-cost sheet
- Price, illustrative savings range and after-tax range
- Every assumption printed next to the numbers
- Your advisor confirms if and how Section 179 applies
Three steps to have it working this year
Get a quote
Pick the machine. We send the price, usually in under an hour on business days.
Review it with your tax advisor
Bring the quote. They confirm if and how Section 179 applies to your business.
Place your order
Put the machine to work in your business by December 31.
Before you call your advisor
It can, if it's used for business and placed in service by December 31. Your tax advisor confirms the rest.
Delivered, set up and ready to work in your business, not just ordered or paid for.
Your advisor needs the machine and the price to tell you if and how it applies. On business days we usually reply in under an hour.
No. Mastercraft® is not a tax advisor. This page is general information for the 2026 tax year.
Section 179 is federal. Some states don't follow it. Ask your tax advisor.
Order your machine
Regular pricing, direct from Mastercraft USA in Newburgh, NY.

Est. after savings: $3,623 to $4,543*
Secure checkout. Ships from Mastercraft USA, Newburgh, NY.
Request a Section 179 quote
Tell us the machine and quantity. We send the price so you can review it with your tax advisor.
- Reply in under an hour on business days
- Direct from the manufacturer in Newburgh, NY
- Mix machines from any line in one quote
- Call (845) 565-8850
Mastercraft® is not a tax advisor and does not provide tax, legal or accounting advice. This information is for general reference only and is based on IRS Rev. Proc. 2025-32 for the 2026 tax year. Eligibility and benefits under Section 179 depend on your business. Please consult your tax advisor before making a purchase decision.
Mastercraft® is not a tax advisor and does not provide tax, legal or accounting advice. This information is for general reference only and is based on IRS Rev. Proc. 2025-32 for the 2026 tax year. Eligibility and benefits under Section 179 depend on your business. Please consult your tax advisor before making a purchase decision.