New Tax Law Changes
It's a great time to consider upgrading your mower fleet. Exmark has added new special 0% for 48 months* financing for new and existing fleet advantage customers plus tax laws have changed. See below for more information on Section 179.
What is Section 179?
Section 179 expensing allows businesses to deduct the full purchase price of qualifying property purchased or financed during the tax year, rather than capitalizing the expenses and depreciating them over several years.
Bonus Depreciation
Bonus depreciation is now 100% for qualifying property, meaning businesses can fully deduct the cost of eligible property in the year they are placed in service, rather than capitalizing the expenses and depreciating them over several years. (Bonus depreciation was previously set to phase down to a 40% deduction for 2025). Applicable to property acquired after January 19, 2025.
Business Interest Deduction
Favorable update to the deductibility of interest expense. The business interest deduction is now limited based on EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization). It used to be based on EBIT (Earnings Before Interest and Taxes).
| New Rules | Old Rules | |
|---|---|---|
| Section 179 | Deduction limit increased to $2.5m | Deduction limit was $1.25m |
| Bonus Depreciation | 100% deduction reinstated | 40% deduction |
| Business Interest Deduction | Limitation increased to be based on EBITDA | Limitation based on EBIT |
Exmark and TTC are not providing tax advice, and the customer should consult with their tax advisor.
0% for 48 Months [.98% APR*]
*Example: On financed amount of $7,500, your down payment is $0 with 48 monthly payments of $159.38 each. Interest Rate is 0% [APR is .98%].
Note: The above financing programs are offered by Sheffield Financial, a division of Truist Bank. Member FDIC. Subject to credit approval. Approval, and any rates and terms provided, are based on credit worthiness. Other financing offers are available. See your local dealer for details. Rate advertised is based on minimum bureau risk score of 700. Minimum amount financed $1,500; Maximum amount financed $75,000. Other qualifications and restrictions may apply. Offer effective on eligible and qualified units purchased from a participating dealer. See dealer for product eligibility and qualifications between 11/1/2025 and 1/31/2026. The advertised promotion includes an Origination Fee which has been added to the Amount Financed in the amount of 150.00. Offer subject to change without notice.
