Year-end savings with Section 179

By Heidi J. Ellsworth. 

Learn how roofing contractors and sheet metal shops can use Section 179 to invest in equipment before the end of the year. 

As we approach the end of 2025, many roofing contractors and sheet metal shops are reviewing budgets, planning for next year and looking for ways to strengthen profitability. One of the most effective strategies you can take advantage of right now is the Section 179 tax deduction. This incentive rewards businesses that invest in equipment by allowing them to write off the full purchase amount in the year the equipment is put into use. 

This is a major advantage for roofing companies and fabrication shops that rely on production tools, roll formers, brake and shear equipment, safety equipment, trucks and technology platforms to serve customers efficiently. 

What is Section 179? 

Section 179 allows small and medium-sized businesses to deduct the full purchase price of qualifying equipment from their taxable income for the current year. Instead of depreciating equipment over five, seven or even 10 years, you receive the tax benefit immediately. 

This improves cash flow, lowers taxable income and provides financial room to grow. 

Simply put: If you buy equipment and place it in service before December 31, you may be able to deduct the full cost this year. 

Why this matters for roofing and sheet metal operations 

Roofing and metal fabrication operations depend on reliable, safe and efficient equipment. Aging tools and production systems can slow jobs, increase labor time and lead to higher maintenance costs. Investing in updated equipment at year end can: 

• Improve speed and accuracy of fabrication 
• Reduce material waste 
• Increase jobsite efficiency 
• Support larger or more complex project bids 
• Enhance crew safety 
• Strengthen your competitive edge 

If you know you will need the equipment next year, purchasing now can lower your tax burden today. 

What purchases may qualify under Section 179? 

Most business equipment, new or used, may qualify as long as it is placed in service during 2025. Examples for roofing and sheet metal professionals include: 

• Roll formers and portable panel machines 
• CNC folders, shears and brakes 
• Coil handling and decoiling systems 
• Safety equipment and fall protection gear 
• Jobsite tools such as cutters, compactors and heat welders 
• Trucks, trailers and fleet vehicles 
• Office computers, tablets and software systems 
• Shop ventilation and dust control systems 

If it supports your day-to-day work or improves your production capacity, it is worth reviewing for eligibility. 

Act before December 31 

To take the deduction for 2025, the equipment must be both purchased and placed in service by December 31. Waiting until January means the savings will not be realized until the next tax cycle. 

This is an excellent time to speak with your equipment supplier or dealer about: 

• Year-end pricing 
• Leasing and financing options 
• Used or refurbished machines already available in stock 
• Delivery timelines to ensure installation before year end 

Consult with your tax professional 

Every business has a different financial structure and tax position. Before making final purchases, talk with your accountant or tax advisor to confirm how Section 179 applies to your business. 

They can help calculate: 

• Deduction limits 
• Cash flow impact 
• Whether bonus depreciation also applies 
• The best timing for your purchases 

Invest today to earn savings tomorrow 

Roofing contractors and sheet metal shops who plan ahead often see the greatest benefits. By making smart year-end investments, you can upgrade your capabilities, improve productivity and reduce your taxable income at the same time. 

Purchase before December 31, 2025, to qualify and make your equipment dollars work harder for your business.