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> ⚠️ **Important:** This article is for educational purposes > only and is not tax advice. Always consult a qualified CPA > or tax professional regarding your specific situation.
If you own a small medical practice — primary care office,
specialty clinic, med spa — there’s a good chance you’re
leaving thousands of dollars on the table at tax time.
I’m Dr. Michael Klein, founder of Premier Used Medical. I’m
not a CPA, but I’ve been a practice owner for years, and
I’ve watched hundreds of doctors and nurse practitioners go
through their first tax season unaware of two of the most
valuable IRS provisions for medical equipment buyers:
**Section 44** — the ADA Tax Credit
**Section 179** — the Equipment Deduction
Used together, these two can save eligible practices
**$5,000+ per year**, sometimes much more. And many doctors
have never heard of them.
Here’s what you need to know.
## Section 44 — The ADA Tax CREDIT (Up to $5,000/Year)
Tax CREDITS are different from tax deductions. A credit is
a dollar-for-dollar reduction in what you owe the IRS.
The **Disabled Access Credit (Section 44)** allows eligible
small businesses — including most small medical practices
— to claim a credit for expenses related to accessibility
for patients with disabilities.
### Who qualifies as an “eligible small business”?
Per the IRS, you generally qualify if your business had
either:
$1 million or less in gross receipts the previous
tax year, OR
30 or fewer full-time employees
That fits the vast majority of small private practices,
NP-owned clinics, and med spas.
### What expenses qualify?
Expenses must be related to making your business
accessible to people with disabilities. For medical
practices, common qualifying expenses include:
**ADA-compliant exam tables** — power tables that
lower for patients with mobility issues are a classic
example
Wheelchair-accessible exam chairs
Accessible scales and diagnostic equipment
Removing physical barriers in your office
Modifying equipment for accessibility
Sign language interpreters or accessibility services
### How much can you claim?
You can claim **50% of eligible expenses between $250
and $10,250 per year**.
Maximum credit per year: **$5,000**
Floor: $250 (anything below that doesn’t qualify)
You can claim it every year if you have new
qualifying expenses
**Example:**
You buy two ADA-compliant power exam tables for $5,000
each ($10,000 total).
Eligible amount: $10,000 – $250 = $9,750
Credit: 50% of $9,750 = **$4,875 off your tax bill**
Section 179 — The Equipment DEDUCTION
Section 179 is one of the most powerful tools in the IRS
code for small business owners.
In short: instead of depreciating equipment over 5-7 years,
you can **deduct the FULL cost of qualifying equipment in
the year you buy it**.
### What qualifies?
For medical practices, Section 179 generally covers:
Vital monitors and EKG machines
Autoclaves and sterilizers
Ultrasound machines
Dental and surgical chairs
Office furniture
Computers and software (for practice management)
### How much can you deduct?
For 2025, the deduction limit was **$1,160,000+** with
phase-outs starting around $2.89 million in equipment
purchases. The 2026 numbers are similar (always confirm
with your CPA).
For most small practices buying $20,000-$80,000 of
equipment, this means you can deduct **the entire amount**
in the year you purchase it.
## The Magic — Stacking Section 44 and Section 179
Here’s where it gets interesting.
The IRS specifically allows you to use BOTH provisions on
the same purchase, with one important rule:
**You must reduce your Section 179 deduction by the amount
you claim under Section 44.**
### Real Example — Dr. Sarah’s Med Spa
Dr. Sarah opens a med spa in Atlanta. She buys:
3 ADA-compliant power exam chairs at $4,000 each
= $12,000
2 standard exam tables at $1,500 each = $3,000
Total equipment purchase: **$15,000**
**Section 44 (ADA Credit):**
The 3 ADA-compliant chairs qualify ($12,000).
Eligible: $10,250 (capped)
Credit calculation: 50% of ($10,250 – $250) = $5,000
**Section 44 credit: $5,000**
**Section 179 (Equipment Deduction):**
She can deduct the full $15,000, MINUS the $5,000 Section
44 credit she claimed.
Section 179 deduction: $10,000
At a 24% tax rate, that’s another **$2,400 saved**
**Total tax savings: $7,400 on a $15,000 purchase.**
That’s nearly a **49% effective discount** on her
equipment, before even factoring in the savings from
buying refurbished.
## Common Mistakes to Avoid
After watching practice owners go through this, here are
the most common screw-ups:
### ❌ Not knowing the rules at all
This is the #1 mistake. You can only claim what you know
about. Talk to your CPA BEFORE you buy.
### ❌ Buying equipment that doesn’t qualify for Section 44
Not every exam table qualifies. The piece must demonstrably
improve disability access — typically meaning a power
table that lowers for mobility-impaired patients. A
standard manual exam table usually doesn’t qualify.
### ❌ Forgetting to claim it every year
Section 44 is annual — if you have qualifying purchases
in 2026 AND 2027, you can claim it both years.
### ❌ Using a CPA unfamiliar with medical practices
Find a CPA who works with healthcare businesses. Generic
CPAs sometimes miss these.
## How to Make This Work For Your Practice
Here’s a practical plan:
**Talk to your CPA first.** Confirm your eligibility.
**Identify ADA-compliant equipment needs** for your
practice. Power exam tables and chairs are usually
the easiest qualifier.
**Keep meticulous records.** Save invoices, photos
of installation, and any specifications confirming
ADA compliance.
**Claim it on Form 8826** for Section 44, and Form
4562 for Section 179.
**Repeat next year** if you have more qualifying
purchases.
## Final Word
I’ll repeat my disclaimer because it matters:
> ⚠️ This article is for educational purposes only and is
> not tax advice. Always consult a qualified CPA regarding
> your specific situation.
But here’s the bigger point — there are tools in the IRS
code specifically designed to help small medical practices
afford the equipment that improves patient care. They’re
under-used.
Use them.
## Need ADA-Compliant Equipment?
we sell at Premier Used Medical have lowering capabilities
that may qualify under Section 44.
Tyler can help you identify which models in our inventory
have the right specs, and we can also discuss
[financing options](/get-financed/) that work with these
tax strategies.
📞 **Tyler — (678) 471-0255**
📧 **PremierUsedMedical@Gmail.com**
> ⚠️ This article is for educational purposes only and is > not tax advice. Always consult a qualified CPA regarding > your specific situation.
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