Amanda Atkinson
The rising costs of medical imaging equipment make strategic financial planning more important than ever. Thankfully, the IRS Section 179 tax deduction can significantly reduce the expense of acquiring updated systems. For small practices, clinics, and imaging providers, this tax incentive can be the key to moving forward with the upgrades you need today.
Download Section 179 Guide and Speak with an MXR Imaging Expert.
At Dicom Solutions, we are a premier medical imaging distributor, offering a full range of radiology equipment—including digital X-ray units, ultrasound machines, and PACS systems. We provide flexible financing options, professional installation, staff training, and ongoing service to make your equipment upgrade affordable and simple.
Section 179 of the IRS tax code allows small practices and imaging centers to deduct the full purchase price of qualifying equipment purchased or financed during the tax year. Instead of spreading depreciation over several years, you can deduct the entire cost in the year of acquisition, providing immediate tax benefits.
For 2025, the key limits are:
This makes Section 179 especially valuable for practices investing in large, capital-intensive radiology equipment.
X-ray systems—whether for a chiropractor, a podiatrist, a veterinarian, or a general practice—are among the most significant investments in healthcare. Section 179 allows you to immediately reduce taxable income, improve cash flow, and justify necessary upgrades.
Beyond tax savings, maintaining current diagnostic imaging equipment enhances your practice by:
Example 1: Upgrading a Digital X-ray Unit
A veterinary practice invests in a refurbished X-ray machine costing $30,000.
Example 2: Veterinary or Podiatry Practice Expanding Equipment
A podiatry practice or veterinarian acquires two used X-ray systems for a total of $40,000.
Both purchases qualify for the full Section 179 deduction (within the $1.22 million limit).
At a 30% tax rate, this yields $12,000 in tax savings.
Even if you finance your X-ray equipment, as long as it’s placed in service before December 31st of the current year, you can still claim the deduction.
Almost all tangible radiology equipment and diagnostic imaging equipment used in your practice is eligible for the Section 179 deduction. This includes a wide range of systems like X-ray equipment, CT scanners, MRI scanners, PET scanners, ultrasound machines, and fluoroscopy systems.
From a new or refurbished CT scanner or a used MRI scanner to an ultrasound probe repair or a PACS system, the full cost may qualify. The key criterion is that the equipment is used primarily for business purposes and is placed in service within the tax year. Our team of medical imaging experts can help you identify qualifying equipment tailored to your needs.
At Dicom Solutions, we help practices and clinics acquire medical imaging equipment that meets your needs and maximizes your tax benefits. Our services include:
Our inventory features new and refurbished X-ray systems from leading manufacturers, enabling you to put equipment into service before year-end and claim your Section 179 deduction.
Section 179 offers a powerful way to reduce costs and upgrade your diagnostic imaging equipment. The key is timely action—your equipment must be purchased and placed in service before December 31st of the current year to qualify.
As a pioneer in medical imaging since 2003, Dicom Solutions is your trusted partner. We’re a true one-stop-shop with a comprehensive product selection and we know our products inside and out. Unlike others, our service and support are US-based and in-house, ensuring you get expert help whenever you need it. We’re committed to providing the best deal with our Best Deal Guarantee and helping you make an informed decision.
Don’t wait—contact us today to explore our extensive inventory of ultrasound systems, X-ray equipment, and PACS systems, along with flexible financing options. Discover how IRS Section 179 can help you save on your next upgrade.
Disclaimer: MXR Imaging, Inc. and its affiliates do not provide professional tax, legal, and/or accounting advice. This material and the information contained herein is being provided for general informational purposes only. The specifics of the Section 179 deduction, including but not limited to, the eligibility, limits, and requirements, are subject to change by the IRS and may differ based on your business needs and circumstances. Before engaging in any transaction, you should consult with your own tax, legal and/or accounting advisors.
