If you’ve been considering a Mini C-Arm for your practice, the tax landscape in 2026 makes it an exceptional time to invest. The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, dramatically expanded both Section 179 and bonus depreciation — giving practices powerful tools to reduce equipment costs immediately.
Still researching? Start with our Complete Mini C-Arm Buyer’s Guide for everything you need to know before purchasing.
In This Guide
| › 2026 Section 179 Limits | › Tax Savings Example |
| › How Section 179 Works | › Qualified Financing |
| › What Changed (OBBBA) | › Mini C-Arm Benefits |
| › Why Minicarm.com | › FAQ |
2026 Section 179 Limits At A Glance
Source: Section179.org — 2026 inflation-adjusted limits per Rev. Proc. 2025-32.
How Section 179 Lowers Your Mini C-Arm Costs
Immediate Full Deduction
Deduct the entire purchase price of your Mini C-Arm in the 2026 tax year — no spreading costs over multiple years. The maximum deduction is $2,560,000.
New & Used Equipment Qualifies
Both brand-new and refurbished Mini C-Arms are eligible, as long as the unit is new to your practice.
100% Bonus Depreciation Is Back
The OBBBA permanently restored 100% bonus depreciation for property acquired after January 19, 2025. If purchases exceed the Section 179 cap, bonus depreciation covers the rest — in full.
Higher Spending Thresholds
Phase-out starts at $4,090,000, with full phase-out at $6,650,000. Most small to mid-sized practices will qualify for the full deduction.
What Changed: The One Big Beautiful Bill Act
Signed July 4, 2025, the OBBBA brought major improvements for practices buying equipment like Mini C-Arms:
❌ Before OBBBA
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→ | ✅ 2026 (After OBBBA)
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Both deductions apply to new and used equipment — whether you’re purchasing a new Hologic Fluoroscan, a refurbished Orthoscan FD, or a GE OEC Mini C-Arm.
💡 Bottom Line: The combination of an expanded Section 179 and permanent 100% bonus depreciation means 2026 is one of the most tax-advantaged years ever to invest in a Mini C-Arm for your practice.
Example: Your Tax Savings On A Mini C-Arm
Assumes 35% combined federal/state tax rate. Actual savings vary. Always consult a qualified tax advisor.
For current pricing across all major brands, visit our 2026 Mini C-Arm Pricing Guide.
Maximize Benefits With Qualified Financing
Full Deduction On Financed Equipment
Deduct the entire cost under Section 179 even when financing — the tax benefit applies in the year of service.
Preserve Working Capital
Spread payments with affordable monthly financing while getting your tax savings immediately.
Flexible Options Available
Access financing, leasing, and rental programs designed for medical practices.
Request a custom quote with financing options tailored to your practice.
Benefits Of A Mini C-Arm For Your Practice
A Mini C-Arm isn’t just a tax deduction — it’s a practice-transforming investment:
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🏥 In-House Imaging On-site fluoroscopy without external centers. Learn more. |
⚡ Faster Procedures Eliminate scheduling bottlenecks and reduce patient wait times. |
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❤️ Better Patient Outcomes Real-time imaging leads to improved accuracy and satisfaction. |
📈 New Revenue Stream Capture imaging revenue that would go to outside facilities. |
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⚙️ Workflow Efficiency Streamline orthopedic, podiatric, and pain management workflows. |
🛡️ Regulatory Confidence Use our state regulations guide to stay compliant. |
Why Choose Minicarm.com
🟦 Founded By The Orthoscan Co-Founder
Led by Orthoscan co-founder Christopher Bacon, our team has decades of Mini C-Arm expertise no other provider can match. Read more about our industry leadership.
🟦 Every Major Brand, One Source
New and refurbished Mini C-Arms from Orthoscan, Hologic Fluoroscan, and GE OEC — all at competitive prices.
🟦 Largest Non-OEM Provider
Technicians trained exclusively in Mini C-Arm service and repair. We stock more units ready to ship than anyone.
🟦 Full-Service Under One Roof
Sales, rentals, parts, and installation & training. See what our customers say.
Ready To Invest In A Mini C-Arm In 2026?
Equipment must be purchased and in service by December 31, 2026 to qualify for Section 179.
Frequently Asked Questions
Tax Disclaimer: This article is for general informational purposes only and does not constitute tax, legal, or financial advice. Section 179 rules and limits are subject to change. Consult a qualified tax advisor to evaluate your specific situation and maximize your deductions.