Invest in Aerial LiDAR, Handheld Mapping Systems, and Processing Software Before Year-End
If you’re looking to expand your surveying capabilities, add handheld mapping to your services, or upgrade your processing software, Section 179 could help make your next investment more affordable.
For 2025, expanded federal tax provisions give eligible businesses the opportunity to deduct substantial equipment costs in the year qualifying purchases are placed in service. With a higher Section 179 deduction limit and restored 100% bonus depreciation for certain eligible purchases, there’s even more reason to review your equipment plans with your tax advisor.
Whether you’re considering a TrueView aerial LiDAR system, a handheld mapping system from the TrueView GO family, or qualifying LP360 processing software, GeoCue can help you find the tools to move your business forward.
Understanding the Section 179 Deduction
Section 179 allows eligible businesses to elect to deduct the qualifying cost of equipment in the year it is placed in service, instead of depreciating that cost over several years.
For tax years beginning in 2025:
- Maximum deduction: $2,500,000.
- Phaseout begins: $4,000,000 in total qualifying property placed in service.
- Deduction fully phases out: $6,500,000 in total qualifying property placed in service.
Above the $4 million threshold, the maximum deduction decreases dollar for dollar. The deduction is also generally limited by taxable income from the active conduct of a trade or business.
These limits apply across your qualifying purchases for the year, so review your overall equipment investment with your tax advisor.
Aerial LiDAR, Handheld Mapping, and Software
Section 179 can apply to qualifying new or used business equipment and off-the-shelf software. Eligible purchases may include GeoCue LiDAR surveying equipment and qualifying software licenses, depending on your business use and the purchase terms.
For GeoCue customers, that means discussing purchases such as:
- TrueView aerial LiDAR systems for drone surveying and mapping.
- TrueView GO family handheld mapping systems for expanding your reality capture capabilities.
- Qualifying LP360 software licenses for processing LiDAR data and creating deliverables.
Equipment generally must be used more than 50% for business to qualify, and only the business-use portion of its cost is eligible. Financed purchases may also qualify; paying the entire purchase price upfront isn’t necessarily required. Your advisor should review software licensing and bundled services separately to determine their tax treatment.
What’s New: 100% Bonus Depreciation
The One Big Beautiful Bill Act restored 100% bonus depreciation for certain qualifying property acquired and placed in service after January 19, 2025.
This separate provision may provide another way to deduct eligible equipment costs in the first year. Section 179 is generally applied before bonus depreciation, and the same cost cannot be deducted twice. Your tax advisor can help determine how these provisions fit your business and purchasing plans.
The Timing Matters
For calendar-year businesses seeking a 2025 deduction, qualifying equipment must be purchased and placed in service by December 31, 2025.
Placing an order or paying a deposit alone doesn’t meet that requirement. Equipment must be ready and available for its intended business use. Plan ahead for delivery, setup, and any other steps needed to make your system operational.
Put Your Investment to Work
Adding aerial LiDAR, bringing handheld mapping into your workflow, or upgrading your processing software can help your team take on new projects and deliver more value to customers.
Section 179 may help reduce the initial tax impact of that investment. Remember, a deduction reduces taxable income; your actual tax savings depend on your tax rate, eligibility, and financial situation.
Start by reviewing your plans with your tax advisor. Then, work with GeoCue to identify the equipment and software that fit your applications, budget, and delivery schedule.
Important Disclaimer
- GeoCue is not a tax advisor. This article provides general information about federal tax provisions and does not constitute tax, legal, or accounting advice.
- Before purchasing equipment or software with the intent of claiming a deduction, consult your own tax advisor to confirm eligibility, applicable limits, timing, and federal and state tax treatment.
- GeoCue does not guarantee any deduction or tax savings and cannot be held liable if a purchaser is unable to claim an anticipated tax benefit.
Ready to expand your surveying and mapping capabilities? Talk to a GeoCue LiDAR expert about TrueView aerial LiDAR systems, the TrueView GO handheld family, and LP360 software.