If you run a dental practice, chiropractic clinic, or wellness center, adding a hyperbaric chamber can be a smart business move—both for patient outcomes and for your bottom line. What many professionals don’t realize is that the cost of that chamber may be fully deductible in the same year it’s placed into service, thanks to Section 179 of the U.S. tax code.
What Is Section 179?
Section 179 allows businesses to deduct the entire purchase price of qualifying equipment—like a hyperbaric chamber—in the year it’s placed in service, instead of depreciating it over several years.
This deduction applies to new or used equipment purchased and installed for business use, and it’s available to most business types including LLCs, S-Corps, partnerships, and sole proprietors.
In short: if your chamber is installed and operational before year-end and used more than 50% for business, you may be able to write off the full cost on your tax return.
Section 179 Limits for 2025 and 2026
Recent updates made Section 179 a permanent part of the U.S. tax code, with limits now indexed for inflation each year. Here’s what that means for upcoming purchases:
| Tax Year | Maximum Deduction | Phase-Out Threshold | Bonus Depreciation |
|---|---|---|---|
| 2025 | $2,500,000 | $4,000,000 | 100% |
| 2026 | $2,560,000 | $4,090,000 | 100% |
That means almost every clinic, med-spa, or wellness business can deduct 100% of their qualifying equipment purchases, including OxyEdge™ hyperbaric chambers, during 2025 or 2026.
How It Works in Practice
Let’s look at a real-world example. Suppose a clinic purchases and installs a $50,000 OxyEdge™ hard-shell hyperbaric chamber before December 31.
| Example | 2025 or 2026 |
|---|---|
| Purchase Price | $50,000 |
| Section 179 Deduction | 100% ($50,000) |
| Business Use | 100% |
| Marginal Tax Rate | 24% |
| Estimated Tax Savings | $12,000 |
| Effective After-Tax Cost | $38,000 |
At higher income levels, the savings grow. For instance, a clinic in a 35% tax bracket could save $17,500, effectively reducing the after-tax cost of the chamber to $32,500.
So while you can deduct the entire purchase amount, the cash value of that deduction equals your tax rate multiplied by the purchase price.
Bonus Depreciation
If you exceed the Section 179 deduction limit—which is rare for small and mid-sized businesses—bonus depreciation allows you to expense 100% of the remaining cost in the same year. This feature ensures your investment is still fully deductible.
How to Qualify and Claim the Deduction
To take advantage of Section 179:
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Purchase and install the chamber before December 31 of the tax year.
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Place it in service (it must be operational and generating business revenue).
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Use it for business purposes more than 50% of the time.
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Keep documentation—invoices, delivery receipts, installation confirmations, and usage logs.
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Work with your CPA to file IRS Form 4562, electing the Section 179 deduction and bonus depreciation if applicable.
Common Mistakes to Avoid
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Missing the placed-in-service deadline: You must have the chamber installed and ready for use by December 31, not just ordered or shipped.
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Low taxable income: Section 179 can’t create a business loss, but unused deductions can carry forward to future years.
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Assuming all states conform: Some states have different depreciation rules—confirm with your accountant.
Why Section 179 Matters for Clinics and Wellness Centers
Hyperbaric therapy isn’t just a treatment—it’s a business expansion tool. By leveraging Section 179, clinics can reinvest tax savings into marketing, staff training, or additional wellness technologies.
If you plan to purchase equipment this year or next, timing matters: the chamber must be operational before year-end to qualify.
Hyperbaric Health / OxyEdge™ provides all the supporting documentation your CPA may need—invoices, installation certificates, and placed-in-service confirmations—to make claiming Section 179 simple and fully compliant.
Quick Savings Scenarios
| Business Type | Chamber Cost | Deduction | Tax Rate | Tax Savings | After-Tax Cost |
|---|---|---|---|---|---|
| Dentist | $50,000 | 100% | 24% | $12,000 | $38,000 |
| Chiropractor | $50,000 | 100% | 32% | $16,000 | $34,000 |
| Wellness Center | $50,000 | 100% | 35% | $17,500 | $32,500 |
Plan Your 2025–2026 Purchase
If you’re expanding your clinic or adding hyperbaric therapy services, plan ahead to ensure installation and activation before year-end.
Hyperbaric Health can help you coordinate delivery, installation, and training so your chamber qualifies for the Section 179 deduction.
Shop our hyperbaric chambers and contact us if we can help you grow your business while saving you money on taxes.
Disclaimer: This article is for educational purposes only and is not intended as tax or legal advice. Always consult your CPA or tax advisor before making financial decisions.