Skip to content > ⚠️ **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. Read more articles You Might Also Like Optimized by Seraphinite AcceleratorTurns on site high speed to be attractive for people and search engines. 
