Section 179 of the IRS tax code lets businesses deduct the full purchase price of qualifying equipment in the year it is placed in service — instead of depreciating it over many years. For 2026, that means a funeral home, cemetery, crematory or removal service can potentially write off up to $2,560,000 in equipment purchases against 2026 income.
Section 179 at a Glance — Tax Year 2026
| 2026 deduction limit | $2,560,000 |
|---|---|
| Spending cap (phase-out begins) | $4,090,000 |
| Deduction fully phased out | $6,650,000 |
| Placed-in-service deadline | December 31, 2026 (calendar-year taxpayers) |
| Financed equipment | Qualifies — financing does not prevent the deduction |
The deadline that matters: equipment must be purchased, delivered, installed and placed in service by the end of your tax year. Ordering or paying is not enough — a cooler still on the truck on January 1 misses the year. With 12–14 week lead times on built-to-order equipment, Q4 orders need to move early.
Funeral Home & Cemetery Equipment That Typically Qualifies
Section 179 covers tangible business equipment — the core of what we sell. Typical qualifying purchases include mortuary refrigeration and morgue coolers, embalming tables and stations, mortuary lifts, body storage racks, autopsy tables, cremains processors and crematory loading equipment, cemetery tents, casket lowering devices, vehicle deck systems, mortuary cots, funeral home furniture sets and church trucks. Your tax professional confirms eligibility for your situation.
The Math That Sells the Upgrade
Example: a funeral home in a 30% combined tax bracket places $60,000 of qualifying equipment in service in 2026. A full Section 179 deduction could reduce that year's tax bill by roughly $18,000 — bringing the true cost of the equipment closer to $42,000. Financed purchases can work even harder: the full deduction may be available in year one while payments spread across future years. Equipment financing options here.
How to Use It — Three Steps
1. Price the equipment now. Request a quote — we quote same day and flag lead times against the placed-in-service deadline. 2. Talk to your tax professional. Confirm eligibility, your bracket and whether Section 179, bonus depreciation or both fit your year. 3. Order with the calendar in mind. In-stock supplies ship in 24–48 hours; built-to-order equipment needs Q3–Q4 ordering to land in service by December 31.
Official IRS Resources
Go straight to the source: IRS Form 4562 — Depreciation and Amortization (the form Section 179 is claimed on) and IRS Publication 946 — How to Depreciate Property (the full rules, including Section 179 eligibility).
WebFuneralSupply and Funeral Source One are equipment suppliers, not tax advisors. This page is general information, not tax advice — figures reflect published 2026 amounts and can change. Consult your CPA or tax professional before making purchase decisions based on tax treatment.
Frequently Asked Questions
Does financed equipment qualify for Section 179?
Generally yes — financing does not prevent the deduction, and the full deduction may be available in year one while payments spread over time. Confirm with your tax professional.
What does "placed in service" mean?
The equipment is installed, ready and available for use in your business — not just ordered or paid for. For calendar-year taxpayers that means in service by December 31, 2026.
Does used equipment qualify?
Used equipment that is new to your business generally qualifies for Section 179. Ask your tax professional about your specific purchase.
Can Section 179 cover a walk-in mortuary cooler?
Business equipment such as mortuary refrigeration is the classic Section 179 purchase. Eligibility details, including installation components, are a question for your CPA — we will supply the itemized quote they need.