2025 Section 179 Tax Savings for Ranchers | CattleLine™

Tax breaks that actually work for ranchers.

If you’ve been thinking about upgrading your cattle-handling setup, 2025 is the year to do it. The IRS has officially raised Section 179 limits — and brought back full 100% bonus depreciation for qualifying equipment.

That means when you invest in a new CattleLine™ working facility before December 31, 2025, you can deduct nearly the entire cost right away instead of stretching it out over years.

⚠️ Before making any purchase decisions, always confirm details with your accountant or qualified tax professional. This article is for general informational purposes only and should not be considered financial or tax advice.

What are the differences between Section 179 and Bonus Depreciation?

The 2025 deduction limit for Section 179 (IRC §179) is $2.5 million, where the Bonus Depreciation (IRC §168(k)) has no limit.
Section 179 is linked to your taxable income, and cannot exceed your business’s taxable income, but Bonus Depreciation is not linked to your taxable income and can create a loss.
Carry-forward is allowed with Section 179, where it is not applicable to the Bonus Depreciation which is fully deductible the same year.
In summary, Section 179 is best for ranchers wanting to expense most or all of this year’s purchases, where as the Bonus Depreciation can work well for larger operations wanting extra write-offs beyond Section 179 limits.

Both tools can work together. Many ranchers choose Section 179 first, then apply bonus depreciation on any remaining qualifying cost.

What Qualifies

Most business-use ranch equipment qualifies including:

Livestock-handling systems and working-facility components
Portable load chutes and alleys
Chutes, tubs, and maternity pens

New and used equipment both qualify as long as they’re purchased and placed in service before the end of 2025.

Top 3 Reasons to Buy Before December 31, 2025

Bigger Section 179 Deduction
- 2025’s new $2.5 million limit means more of your purchase can be written off immediately.
100% Bonus Depreciation Restored
- For qualifying property acquired after January 19, 2025, the bonus depreciation is back to full strength––permanently.
Immediate Cash-Flow Relief
- Instead of waiting years for depreciation, you get the deduction now, freeing up cash for feed, fuel, and crew.

Bonus Advantage: Modular Equipment = Fewer Local Taxes

Because CattleLine™ systems are modular and relocatable, many states do not assess property tax on this type of agricultural equipment. That means you may enjoy federal tax deductions now (under Section 179) without adding to your long-term property-tax burden. Local laws vary by state and county. Always confirm with your accountant or local assessor to understand how your operation is classified for property-tax purposes.

How to Capture your Deduction

Choose Your System. Match your herd size and workflow using the CattleLine™ Quiz.
Order and place in service by Dec 31, 2025.
Keep records – Invoice, delivery, and in-service dates are critical.
Work with your tax advisor – File IRS Form 4562 to claim Section 179 and/or bonus depreciation correctly.

The Bottom Line

Section 179 lets ranchers make smart upgrades and smarter financial moves.
Investing in a CattleLine™ system before year-end gives you immediate tax relief, higher herd-handling efficiency, and long-term ROI built to last decades.

MJE Livestock Equipment does not provide tax, legal, or accounting advice. Section 179 (IRC §179) and Bonus Depreciation (IRC §168(k)) rules are complex and can change. Because Section 179 deductions cannot create a taxable loss, always consult your CPA or trusted financial advisor for guidance specific to your operation.

Ready to see what your deduction could look like?

Start your CattleLine™Design Intake and lock in your 2025 savings before the gate closes.