Yes. Shockwave therapy equipment may qualify for the Section 179 tax deduction in 2026, allowing eligible healthcare practices to deduct qualifying equipment costs in the year the equipment is placed in service.
For physical therapists, chiropractors, podiatrists, and sports medicine providers, Section 179 may offer a financial advantage when investing in advanced medical technology.
What Is Section 179 for Medical Equipment or Devices?
Section 179 is a federal tax provision allowing businesses to deduct qualifying equipment or device purchases rather than depreciating the entire cost over several years.
For 2026, the IRS permits a maximum Section 179 deduction of $2,560,000, with a phaseout beginning when qualifying equipment purchases exceed $4,090,000. Actual deductions depend on eligibility and taxable business income.
Does Shockwave Therapy Equipment Qualify?
Generally, eligible radial and focused shockwave therapy systems purchased for business use may qualify.
Examples include:
- Chattanooga Intelect® RPW 2: Radial pressure wave therapy technology.
- Chattanooga Intelect® Focus: Focused shockwave therapy technology.
Equipment must satisfy IRS requirements, including qualifying business use and applicable purchase conditions.
Can You Finance Shockwave Equipment and Still Claim Section 179?
Yes, potentially. Qualifying financed equipment purchases may remain eligible for Section 179 deductions, even when payments extend beyond the purchase year.
Financing terms and tax eligibility should be reviewed with a qualified tax professional.
What Is the December 31, 2026 Deadline?
For calendar-year taxpayers, qualifying equipment generally must be placed in service by December 31, 2026. Ordering equipment alone does not establish eligibility.
Explore Shockwave Technology With In Good Health
In Good Health offers professional Chattanooga shockwave therapy systems, equipment guidance, and financing options.
Explore your options before year-end and consult your tax advisor to determine whether Section 179 supports your practice's equipment investment.
Tax information is educational and does not constitute individualized tax advice.
