Invest in Equipment That Pays for Itself

Taxes and financial conditions have changed this year! The One Big Beautiful Bill Act reinstated 100% bonus depreciation for business asset purchases made after January 19, 2025. This depreciation rate applies to Qualified Production Property (QPP), which includes agricultural equipment and machinery. 

Bonus depreciation was in a schedule set to eventually phase out, but OBBBA has permanently reinstated 100% bonus depreciation. Section 179 was also adjusted to expand expensing limits to deduct the full purchase price of new, qualified equipment. Now, you can depreciate your equipment purchase 100% by placing it in service before the end of the calendar year. 

Essentially, for every $1 of equipment purchased in 2025, you could save ~$0.25 in taxes. ​

​Example Purchase

For example, if you buy a WH 7582 for $373k, you could save $93.3k in taxes by making the purchase in 2025. If you put $74,600 down to buy a QPP asset for $373,000, you could be saving $93,250 in taxes.​ If you can use your new equipment to increase your manure volume or gallons per minute, your efficiency improvements can cover the $60,615 in annual payments.

As discussed in Pump School, custom applicators can follow the Value of Time to help calculate their costs. Puck’s pumping experts use the 495 Rule, which identifies three factors that applicators have the power to adjust; speed, application toolbar width, and flow rate. 

If custom applicators are looking to make more money, their choices are to raise the rates they charge customers, or become more efficient in liquid transfer. With upgrades to your equipment, it’s easier to make up the time to add more value to your operation. 

Now is the time to take your manure application operation to the next level. Ask your Puck sales representative about what we have in stock. For 100% bonus depreciation for the 2025 tax year, equipment must be delivered before the end of the calendar year.