Write Off the Full Cost of Your Lab Furniture and Equipment
Section 179 and 100% bonus depreciation allow businesses to deduct the full purchase price of qualifying laboratory equipment in the year it is placed in service. Instead of depreciating lab casework, fume hoods, and workstations over 7 years, you take the deduction now — improving cash flow and reducing the effective cost of your lab build or renovation.
This page is for general informational purposes only and does not constitute tax or financial advice. Consult a qualified tax professional to confirm how these provisions apply to your business.

2026 Tax Deduction Summary
| Provision | 2026 Details |
|---|---|
| Section 179 Maximum Deduction | $2,560,000 |
| Phase-Out Threshold | Begins at $4,090,000 in purchases |
| Bonus Depreciation Rate | 100% (permanently restored by OBBBA) |
| New & Used Equipment | Both qualify |
| Deadline | Placed in service by December 31, 2026 |
Qualifying Laboratory Products
Most tangible personal property purchased for laboratory use qualifies for Section 179 and/or bonus depreciation:
Furniture & Casework

- Lab Casework — steel, stainless steel, wood, phenolic
- Work Surfaces & Countertops
- Workstations & Lab Benches
- Lab Tables
- Sink Cabinets & Laboratory Sinks
- Lab Storage Cabinets

Ventilation & Fume Hoods

- Fume Hoods — ducted, ductless, bench-top, walk-in
- Exhaust Snorkels
- Laminar Flow Hoods

Storage & Shelving

- Lab Shelving Systems
- Safety Cabinets
- Mobile Shelving
Equipment & Instruments

- Water Purification Systems
- Centrifuges, Incubators, Ovens
- Lab Chairs & Seating
- Emergency Equipment

Section 179 vs. Bonus Depreciation
| Feature | Section 179 | 100% Bonus Depreciation |
|---|---|---|
| Dollar Limit | $2,560,000 | No limit |
| Income Limit | Limited to taxable income | Can create a loss (NOL) |
| New/Used Equipment | Both | Both |
| Deadline | Dec 31, 2026 | Dec 31, 2026 |
Industries We Serve

- Research & Development Laboratories
- Universities & K–12 Schools
- Pharmaceutical & Biotech Facilities
- Healthcare & Clinical Labs
- Government & Military Labs
- Manufacturing QC & Testing Labs
- Food Science & Nutrition Labs
How It Works

- Get a free quote from Labs USA for your lab furniture and equipment needs
- Purchase and install before December 31, 2026
- Deduct the full cost using IRS Form 4562
- Keep records — invoices, installation dates, proof of business use
- Work with your tax advisor to optimize Section 179 and bonus depreciation

Free Lab Design Consultation
Labs USA provides free lab design services, project management, and installation for laboratories of all sizes. Our furniture specialists can plan your layout and coordinate delivery so your equipment is in service before the year-end tax deadline.
📞 801-855-8560 | ✉️ Sales@Labs-USA.com
Always consult a qualified tax professional to determine eligibility and maximize your deductions.
