Tax year 2026 · Section 179 estimator

What could the TM Flow System cost your practice after the Section 179 deduction?

Section 179 lets a business elect to deduct the full purchase price of qualifying equipment in the year it is placed in service, instead of depreciating it over several years. Enter your quoted cost and a tax rate to see an estimate and monthly financing payments. Figures below are for tax years beginning in 2026.

2026 deduction limit$2,560,000Maximum Section 179 election
Phase-out begins$4,090,000Total equipment placed in service
Placed-in-service deadlineDec 31, 2026For calendar-year taxpayers
Business use requiredMore than 50%Deduction limited to business-use share

Your numbers

Nothing you enter is stored or sent unless you use the quote form below.

Use the amount from your equipment quote. No price yet? Contact us for a quote.
Most practices are pass-through entities (S corp, partnership, LLC, sole proprietor), where the deduction flows to the owners’ returns at their own rates. Your accountant can tell you which rate applies.
Equipment used in the practice is normally 100%. Section 179 requires more than 50% business use.

Estimated first-year picture

Federal income tax only. State tax treatment varies.

Equipment cost
Business-use share eligible
Section 179 deductionElected in the year placed in service
Estimated federal tax savings
Estimated net first-year costCost − estimated tax savings

Estimated monthly payments

Financing through PEAC Solutions on a $1 buyout lease. Payments fill in when you enter an equipment cost above.

TermZero payments down90-day deferred
24 months——
36 months——
48 months——
60 months——

Enter an equipment cost to see payments.

Payments exclude applicable taxes (if any). Rates good through October 31, 2026. Subject to credit approval and meeting all underwriting and documentation requirements.

How many tests to recover that cost?

Enter what you expect to bill and how often you would test. This is arithmetic on your own assumptions, not a projection from Primary Care Diagnostics.

Prefilled from the average national reimbursement shown on our TM Flow System page ($290 per test). Change it to match your own billing experience.Testing time: 7 to 10 minutes.
Tests to recover net cost—Enter a reimbursement figure
At your weekly volume—Weeks to break even

Compare with a monthly payment

Uses the PEAC Solutions payment for your equipment cost from the table above.

Payment term
Tests per month to cover the payment—
Tests left over each month—

Break-even here means recovering the estimated net first-year cost shown above. Tests per month compares one monthly payment with your reimbursement per test. Neither accounts for the documentation fee, taxes, staff time, supplies, or the timing of insurer payments.

Want this estimate with a TM Flow System quote?

We’ll send your numbers back to you along with current TM Flow System pricing, so you and your accountant can plan a purchase before the December 31 placed-in-service deadline.

Or call us: (731) 234-5095

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Interested in: TM Flow System

Important information. Please read

This calculator is for general information only and is not tax, legal, accounting, or financial advice. Primary Care Diagnostics is an equipment supplier, not a tax advisor. Whether your practice can use the Section 179 deduction, and how much it is worth, depends on your entity type, taxable income, other equipment purchased during the year, state tax law, and other facts we do not know. Please consult your tax advisor or accountant before making any purchase decision based on these figures.

  • Figures shown are estimates using the Section 179 dollar limits for tax years beginning in 2026 ($2,560,000 limit; phase-out above $4,090,000), per IRS Rev. Proc. 2025-32. Limits are adjusted annually; confirm current figures with the IRS or your advisor.
  • The Section 179 deduction is an election and must be claimed on your return (IRS Form 4562). It is limited to the taxable income of the active trade or business; disallowed amounts generally carry forward.
  • Equipment must be purchased (or financed) and placed in service by the end of your tax year (December 31, 2026 for calendar-year taxpayers) and used more than 50% for business.
  • Tax savings are shown at the federal rate you select and do not include state or local taxes, self-employment tax, the alternative minimum tax, or any other item that may affect your result. The rates listed are examples; your effective rate may differ.
  • Bonus depreciation and equipment availability are not part of this estimate. Monthly payments are estimates from PEAC Solutions $1 buyout lease rates good through October 31, 2026. They exclude applicable taxes and are subject to credit approval and meeting all underwriting and documentation requirements. Nothing on this page is an offer of credit or a commitment to lend.
  • The break-even section performs arithmetic on figures you enter. Primary Care Diagnostics makes no representation about reimbursement amounts, payer coverage, or the revenue any practice will earn. Coding, billing, and medical-necessity decisions are the responsibility of the treating provider.