Upgrading your clinic’s exam tables can feel like a major capital expense, but federal tax incentives make it one of the smartest investments you can make before December 31. Two key programs, Section 179 and Section 44, can significantly reduce your net cost while helping you create a safer, more inclusive care environment.
What Is Section 179?
Section 179 of the U.S. tax code allows healthcare facilities to deduct the full purchase price of qualifying equipment, such as exam tables and medical seating, in the year it’s purchased, leased, or financed.
Rather than depreciating your equipment over several years, Section 179 lets you write off up to $1,220,000 in 2025 immediately. The spending cap is $3,050,000, meaning most small- to medium-sized practices can take full advantage. For clinics modernizing their exam rooms or replacing aging fixed-height tables, this deduction can free valuable capital for other priorities
Eligibility for Dental and Medical Equipment
Section 44, the Disabled Access Credit, helps small businesses improve accessibility. If your practice has 30 or fewer full-time employees or less than $1 million in annual revenue, you may qualify.
The credit covers 50 percent of eligible accessibility expenses, including the purchase of ADA-ready exam tables, up to $10,250 considered (maximum credit $5,000). For many clinics, combining Section 179 and Section 44 creates a powerful one-two benefit: you deduct the full purchase cost and then claim a credit for accessibility upgrades.
Why It Matters for Exam Tables
Exam tables are the foundation of every patient interaction. Choosing ADA-ready power tables helps ensure safe transfers, inclusive care, and compliance with evolving accessibility standards while lowering your taxable income.
Brewer’s Access High-Low PLUS and Flex High-Low PLUS exam tables feature low transfer heights, ComfortGrip Assist Handles, and the optional EasyGlide Mobility System, making them ideal for clinics seeking both tax efficiency and accessibility compliance.
And with an industry-best 5-year warranty, these tables deliver long-term reliability that keeps total ownership costs low, even after the tax season ends.
Why Brewer
- 5-Year Warranty: Up to five times longer protection than competitive models.
- ADA-Ready Design: Low transfer height and assist handles support every patient.
- Midwest Manufacturing: 90 % of components sourced within six hours of our Wisconsin headquarters.
When you invest in Brewer, you’re not just buying equipment, you’re choosing comfort, safety, and support through every phase of care.
Start Saving Before December 31
Don’t wait until the last quarter to plan your purchases. To qualify for 2025 Section 179 and 44 benefits, exam tables must be purchased and placed in service by December 31, 2025.
Use Brewer’s interactive calculators to estimate your potential savings and see how much you could keep in your budget this year.
Explore the full details and calculate your savings at:
brewercompany.com/taxsavings
Disclaimer: Brewer Company does not provide tax or legal advice. Please consult your tax professional to confirm eligibility under Section 179 and Section 44.
For more detailed information, refer to the IRS’s Publication 946, How to Depreciate Property.