On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act, an 870-page piece of legislation that touches nearly every corner of the economy — including construction and infrastructure.
Among the many provisions included in the bill are powerful incentives for equipment leasing and equipment procurement, which could significantly impact how your business acquires and utilizes foundation drilling equipment.
If you’re in the business of heavy construction, geotechnical services, or foundation drilling, these updates matter. The bill expands tax benefits, simplifies financing options, and introduces favorable depreciation rules that make it easier and more affordable to invest in the machinery you need — whether that means leasing for flexibility or purchasing outright for long-term value.
In this blog, we’ll break down the most relevant portions of the bill for your operation, highlight how they can help improve your bottom line, and explain what they mean for equipment procurement — whether you’re leasing or buying foundation drilling rigs, casing systems, and support equipment.
Keep reading to find out how the One Big Beautiful Bill can help your business grow with confidence.
The One Big Beautiful Bill’s tax incentives
There are two major parts to the tax incentives that come with the One Big Beautiful Bill: 100% bonus depreciation restoration and an expanded Section 179 deduction.
100% Bonus Depreciation Restoration
100% Bonus Depreciation Restoration is a major win for contractors and construction business owners. Thanks to this provision, you can now fully deduct 100% of the purchase cost of qualifying equipment in the year you place it into service.
This restoration applies to new and used equipment purchased after January 19, 2025, as long as it’s put into use before January 1, 2030. Instead of spreading the deduction out over several years (as with traditional depreciation), you can immediately reduce your taxable income by the full cost of the equipment.
For business owners, this means a significantly lower tax bill in the year of the purchase, freeing up more working capital to reinvest in operations, expand crews, or finance additional equipment.
It’s especially helpful for growing companies that need to stay competitive with modern tools and machinery but don’t want to wait years to see the tax benefits. Combined with the expanded Section 179 deduction, this bonus depreciation helps maximize cash flow and encourages smart, timely equipment investment.
Expanded Section 179 Deduction
The expanded Section 179 deduction is a powerful tax incentive designed to help you invest in your own growth by making it more affordable to purchase or lease new equipment.
Under the current expansion, you can now deduct up to $2.5 million in qualifying equipment purchases per year. This means that instead of depreciating the value of equipment over several years, you can deduct the full cost in the year the equipment is placed into service — providing an immediate tax benefit.
The phase-out threshold begins at $4 million, meaning if your total qualifying purchases exceed $4 million in a given year, your Section 179 deduction is reduced dollar-for-dollar above that amount. Once purchases reach $6.5 million, the deduction is completely phased out.
For contractors, construction firms, and equipment-focused businesses, this expanded limit offers greater capital flexibility. It makes it easier to finance multiple equipment acquisitions, invest in new technology, or replace outdated machinery.
Combined with the bonus depreciation in the One Big Beautiful Bill Act, it creates a powerful one-two punch that can significantly reduce your tax burden while supporting long-term business growth.
How the bill spurs growth in foundation drilling
The One Big Beautiful Bill Act earmarks significant investment toward modernizing the nation’s infrastructure — with targeted funding for transportation systems, energy projects, and construction methods that are built to withstand the effects of climate change.
For companies in the foundation drilling industry, this influx of funding signals a long-term increase in project availability, broader scopes of work, and a higher demand for technically advanced foundation systems.
Contractors who have the right machinery and are ready to scale can expect a competitive edge when bidding on projects tied to roads, bridges, transit systems, renewable energy platforms, and climate-resilient structures.
Now is the time to evaluate your fleet, enhance your capabilities, and position your business for the upcoming wave of infrastructure-driven opportunities. With proactive planning and the right equipment partnerships, you can grow alongside this nationwide investment and secure steady work for years to come.
Empowering foundation crews with tax relief and training support
The One Big Beautiful Bill Act also puts skilled labor front and center. One of its most impactful provisions is a new Overtime Income Deduction, designed to directly benefit employees in physically demanding industries like foundation drilling.
Starting in 2025 and running through 2028, workers can deduct up to $12,500 in overtime income from their federal taxes each year, or $25,000 for joint filers. This deduction makes working extra hours more financially rewarding — an especially important incentive when contractors face tight deadlines and higher project volumes.
For employers, this tax break is a powerful tool. It helps attract and retain motivated workers who are willing to go the extra mile without the usual tax penalty.
When paired with ongoing federal investments in vocational training, certifications, and apprenticeship programs, this provision supports a stronger, more skilled labor force — precisely what the foundation drilling industry needs to meet growing demand.
Equipment categories that qualify for tax benefits
Whether you’re upgrading your fleet or expanding operations, understanding which assets qualify can help you make the most of the available deductions.
Under the expanded Section 179 and restored 100% bonus depreciation rules, a wide range of foundation drilling equipment is eligible, including:
- Rotary and CFA piling rigs
- Micropile and limited-access drilling rigs
- Down-the-hole (DTH) hammers and tooling
- Excavators, mini-excavators, and tracked carriers
- Hydraulic power packs and compressors
- Support trucks, trailers, and site service vehicles
- Custom-built attachments and anchoring systems
- Casing oscillators and rotators
Both new and used equipment can qualify, as long as it’s “new to you” and placed into service within the calendar year. This allows you to strategically purchase or lease the machines your operation needs most while maximizing your allowable deductions.
Strategic procurement planning
Timing and planning are everything to get the full benefit of the tax-saving opportunities. Equipment purchases made after January 19, 2025, and placed into service before January 1, 2030, are eligible for 100% bonus depreciation. That gives you a broad but finite window to act.
Here’s how to be strategic:
- Plan large equipment purchases before year-end to take full advantage of current tax year deductions.
- Bundle equipment purchases to stay under the $2.5 million Section 179 limit — but remain aware of the $4 million phase-out threshold.
- Work with a tax advisor/accountant to explore how different ownership structures (LLC vs. S-Corp) can influence your deductions and depreciation strategies.
- Coordinate with your accountant and vendor to ensure proper documentation for IRS compliance, including proof of use and date of service.
By aligning your procurement strategy with the tax code, you free up capital that can be reinvested in labor, safety improvements, or new project bids.
Financing, purchasing, and leasing options with Western Equipment Solutions
At Western Equipment Solutions, we offer flexible equipment procurement and equipment leasing options to help you take full advantage of the One Big Beautiful Bill tax incentives while preserving your working capital.
Not sure what qualifies? Our experienced team will help you select the right machines — and structure your purchase or lease — to maximize your Section 179 and bonus depreciation advantages. We’ll also work with your accountant or financial advisor to make sure everything lines up for tax season.
Whether you’re gearing up for a major infrastructure project or simply expanding your capabilities to meet new demand, having the right equipment is essential.
Western Equipment Solutions is here to help you take full advantage of the opportunities unlocked by the One Big Beautiful Bill Act.
From high-performance drilling rigs to limited-access solutions, we offer top-tier equipment that keeps your operations running smoothly and efficiently. Let our team guide you through leasing, procurement, and financing options so you’re always ready for what’s next.
Contact Western Equipment Solutions today, and get the tools you need to build smarter, faster, and stronger.