Section 179 & Bonus Depreciation NJ | Should You Buy Before 12/31?

Section 179 & Bonus Depreciation NJ — Smart Year-End Moves

Many NJ business owners ask: “Should I buy equipment before December 31?”

With section 179 bonus depreciation NJ rules, the answer depends on timing, cash flow, and your taxable income.

What Is Section 179?

Section 179 allows you to deduct the full purchase price of qualifying equipment or software in the year it’s placed in service — rather than depreciating over several years.

✅ Office equipment

✅ Computers & software

✅ Machinery & tools

What Is Bonus Depreciation?

Bonus depreciation lets you deduct a large percentage (up to 60% in 2025) of qualified assets immediately.

You can combine Section 179 with bonus depreciation for bigger savings.

When Buying Before 12/31 Makes Sense

If your NJ business is profitable and you expect higher taxes this year, buying qualifying assets now can reduce your 2025 tax bill.

However, don’t buy just for deductions — your CPA advisory team can calculate the true ROI before you spend.

CPA Tip:

To qualify for section 179 bonus depreciation NJ, the asset must be purchased and placed in service by December 31. Delivery or installation delays can void eligibility.

Make Year-End Simple

Before year-end, meet with your CPA to weigh your options. Book a Free Consultation → with Gregory Monaco, CPA LLC in Livingston, NJ for tailored guidance on maximizing deductions through Section 179 and bonus depreciation.