The Right Equipment. The Right Time. A Bigger Tax Advantage.
Thinking about adding drilling capabilities to your fleet? Section 179 could make 2026 a smart time to invest.
Section 179 allows qualifying businesses to deduct the cost of eligible equipment in the year it is placed into service. Certain excavator and skid steer rock drilling attachments may qualify when purchased for business use and applicable IRS requirements are met.
2026 Section 179 at a Glance
| Maximum Section 179 Deduction | $2,560,000 |
| Phaseout Begins | $4,090,000 |
| Bonus Depreciation | 100% for qualifying property |
| Placed-in-Service Deadline* | December 31, 2026 |
*December 31 applies to calendar-year taxpayers claiming the deduction for 2026.
Can Rock Drilling Equipment Qualify for Section 179?
Yes. Qualifying excavator rock drilling attachments, skid steer drilling attachments, and other drilling equipment purchased for business use may be eligible for Section 179. Certain used equipment may qualify as well.
For contractors already considering an equipment investment, that creates an opportunity to add capabilities to your fleet while potentially reducing taxable business income. Consult with your tax advisor to see how this addition to your fleet will fit into your Section 179 plan.
Put the Equipment to Work Now
The tax advantage is only part of the equation.
A WORD Rock Drills attachment can help you expand your drilling capabilities while making better use of compatible equipment already in your fleet.
And you don’t necessarily have to pay for the entire investment upfront to potentially take advantage of Section 179.
6 Months for $99/Month
Qualifying financed equipment may still be eligible for Section 179, depending on the financing structure and applicable tax requirements.
WORD Rock Drills currently offers qualifying customers a promotional financing option of 6 months for $99/month, giving you another way to put the equipment you need to work now while managing your initial monthly payments.
*Financing subject to credit approval and applicable promotional terms.
Don’t Wait Until December
For calendar-year taxpayers claiming Section 179 for 2026, qualifying equipment generally must be placed into service by December 31, 2026. That means simply ordering equipment before year-end may not be enough. The equipment generally needs to be ready and available for its intended business use.
Equipment availability, delivery, and setup can affect that timeline, so planning ahead matters.
Ready to Make Your Next Move?
If you’ve been considering adding drilling capabilities to your operation, now is a good time to explore your options.
WORD Rock Drills manufactures excavator, skid steer, and hybrid drilling attachments for contractors across construction, foundations, utilities, fencing, solar, and other specialty drilling applications.
Make a Way for what’s next.
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Tax Disclaimer: This information is for general informational purposes only and does not constitute tax, financial, accounting, or legal advice. Section 179 and bonus depreciation eligibility and tax treatment vary. Consult a qualified tax professional regarding your specific business and equipment purchase.
👉 Contact us today to get a quote and make sure your new drill qualifies for this year’s tax deduction