How to Take Advantage of Section 179 When Buying a Hyperbaric Chamber This Year

If you run a clinic, med-spa, rehab center, or wellness practice and you’ve been considering a hyperbaric chamber, here’s a practical year-end idea: buy and place the unit in service before December 31, and you may be able to expense most—or even all—of the purchase using Section 179. That immediate write-off can free up cash for marketing, staffing, or equipment training. It’s not a loophole; it’s a legal tax tool designed for businesses that invest in their operations.

The basics — what Section 179 really does

Section 179 lets qualifying businesses elect to deduct the full cost of eligible equipment in the year it’s placed in service, rather than depreciating it over several years. So, instead of watching that $50k or $150k asset trickle through depreciation schedules, you can reduce taxable income up front—if you meet the rules.

The key detail: placed in service means the equipment is ready and available for its intended use. A purchase order or a deposit isn’t enough. The chamber must be installed, tested, and available for patients.

Who usually qualifies?

You generally qualify if:

• The chamber is used predominantly (over 50%) in a trade or business, and
• Your practice has sufficient taxable income to absorb the deduction (Section 179 can’t create an overall business loss), and
• The chamber is placed in service in the tax year you’re claiming.
  

Typical users: medical clinics, physical therapy and rehab centers, pain clinics, med-spas adding advanced therapies, and integrative health practices.

Why timing at year-end matters

Say you order in November but the unit sits in shipping or waits on a permit until January—then the placed-in-service date becomes next year and you miss the deduction for the current year. That’s why many clinics coordinate delivery, installation, staff training, and the first billable appointment in a tight window to make the placed-in-service date unmistakable.

Two short examples to show the math

(These are simplified; run the numbers with your CPA.)

• Small clinic — Chamber cost: $50,000; business use: 100%; marginal tax rate: 24% → potential tax reduction ≈ $12,000 in the purchase year.
• Growing practice — Chamber cost: $150,000; business use: 100%; marginal tax rate: 35% → potential reduction ≈ $52,500.
  

Remember: Section 179 has caps and phase-outs, and states may treat deductions differently.

Section 179 vs. bonus depreciation — how to think about both

Many firms use Section 179 first and then apply bonus depreciation to the remaining basis. Which route is best depends on your income, tax planning, and state rules. A good CPA will model both and recommend the best mix for immediate cash flow or long-term tax strategy.

Common missteps (don’t do these)

• Assuming an invoice equals “placed in service.” It doesn’t. Keep dated installation and training records.
• Forgetting state tax rules—some states don’t follow federal bonus depreciation.
• Waiting too long—supply chain delays can push everything into next year.
  

Quick action checklist (do this now)

1. Confirm model, lead time, and a guaranteed installation window with your vendor.
2. Schedule installation and staff training in the same week, if possible.
3. Gather documentation: invoice, bill of lading, installation certificate, staff training sign-offs, and the first appointment log.
4. Create an “operational acceptance” form signed by clinic leadership the day the unit becomes available.
5. Ask your CPA to model Section 179 vs. bonus depreciation and confirm state treatment.
6. File Form 4562 with your return to claim the deduction.
   

A brief real example

A two-doctor clinic planned carefully in November: delivery, installation, training, and two initial appointments were all scheduled within ten days. They documented everything—photos, signed acceptance form, first patient logs—and their CPA claimed Section 179 for that tax year. The result: immediate tax relief they used to hire an extra tech for the new service.

Documents to keep long-term

• Purchase agreement and invoice
• Shipping/installation receipts with dates
• Signed operational acceptance form
• Training attendance logs and first treatment records
• Financing documents (financing doesn’t disqualify you)
  

Final note

Section 179 can be a powerful tool—but it’s not one-size-fits-all. Talk to your tax advisor to model your specific numbers and state implications. If you’d like, Hyperbaric Health can prepare a placement-ready packet (invoice, installation checklist, training sign-offs) to hand to your CPA—saving them time and helping you capture the deduction this tax year.

This post is educational and not tax advice. Consult a licensed CPA before filing.