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If you run a clinic, med-spa, or wellness center, buying a hyperbaric chamber can be a huge business step — clinically and financially. Here’s a lesser-known fact that makes timing everything: in many cases you can write off the cost in the same tax year with Section 179. That means meaningful tax savings if you purchase and place the chamber into service before December 31. Below we will explain how it works, give realistic examples, and show the practical steps to capture the deduction before the calendar flips.
What Section 179 does — in plain English
Section 179 is a U.S. tax provision that lets eligible businesses immediately expense qualifying equipment instead of depreciating it over many years. If your hyperbaric chamber will be used in a trade or business (clinic treatments, membership services, etc.) and is placed in service this year, you may elect to deduct all or most of its cost on your tax return for the year of purchase.
Why this matters right now
Year-end planning matters because Section 179 applies in the year the asset is placed in service — not necessarily when you sign the purchase order or when it’s shipped. If you want to claim the deduction for this tax year, you and your team need to have the unit installed and ready for business before December 31.
Who typically qualifies
- Medical clinics, med-spas, physical therapy practices, wellness centers that charge for HBOT sessions
- Businesses that use the chamber >50% for business purposes (IRS test)
- Entities of most structures (sole proprietor, S-Corp, LLC), subject to taxable income limits and specific tax rules
Basic math examples of savings
(These are examples — run your numbers with a CPA.)
Example A — Small clinic
- Chamber cost: $50,000
- Business use: 100%
- Marginal federal tax rate: 24%
- Potential first-year federal tax savings ≈ $12,000 (50,000 × 24%)
Example B — Growing practice
- Chamber cost: $150,000
- Business use: 100%
- Marginal federal tax rate: 35%
- Potential first-year federal tax savings ≈ $52,500 (150,000 × 35%)
Remember: actual deductible amount is subject to the Section 179 limit, phase-out thresholds, taxable income limitation and state conformity. These examples are illustrative — always confirm with your tax advisor.
How Section 179 interacts with bonus depreciation
In addition to Section 179, many businesses use bonus depreciation to expense remaining basis. The two are complementary, but the best choice depends on your income, business plans, and state tax rules. A smart CPA will model both options to recommend the optimal mix.
Practical checklist to capture Section 179 this year
- Decide now — Put purchase and installation on the calendar. Time is short as year-end approaches.
- Confirm placed-in-service date — The unit must be fully operational before 12/31. Keep invoices, delivery receipts, and service logs.
- Document business use — Clinic schedules, appointment logs, and business policies that show >50% business use.
- Collect paperwork — Purchase order, invoice, bill of lading, and installation/acceptance forms.
- Ask your CPA to model Section 179 vs. bonus depreciation and confirm state tax treatment.
- File Form 4562 with your tax return for the relevant year (your CPA will file this).
Real considerations and common pitfalls
- State treatment varies. Some states don’t conform to federal bonus depreciation or have their own limits. Plan for both federal and state returns.
- Taxable income limitation. Section 179 cannot create a business loss. If your business income is low this year, the deduction may be limited.
- Financing is OK. Buying with financing doesn’t affect the deduction — it’s the placed-in-service rule that matters.
- Consult your CPA before deciding. Talk with your tax advisor to determine whether claiming Section 179 this year or depreciating the chamber over time best fits your practice—if helpful, we’ll provide invoices, placement records, and technical specs for their review.
Next steps — how to move fast
If you’re considering a hyperbaric chamber this year, now is the time to act: select the model, confirm installation windows, and lock in delivery dates. Hyperbaric Health / OxyEdge can provide documentation you’ll need for your CPA (invoices, installation certificates, shipping docs). We also help new clinics with training and marketing materials so the unit is placed into revenue service quickly — that matters for meeting the “placed in service” requirement.
Want us to prepare the exact paperwork and timeline you can give to your CPA? Contact Hyperbaric Health today and tell us the model and your target installation date — we’ll prepare the invoices and placement documentation to help you capture Section 179 this tax year. And of course, please consult your tax advisor: nothing in this article is tax advice and is intended for educational purposes.