Section 179 of the Economic Stimulus act will change drastically on January 1st. Currently a business is allowed to take a deduction of up to $500,000 for investments into the business that include technology upgrades and refreshes, office furniture & equipment, software, hardware, and certain types of leases. On January 1st, the deduction limit will be reduced by 95% to just $25,000. I will defer to SMB Nation or Section 179 as sources for more in-depth information on the change. I urge anyone who is putting off technology upgrades or projects until next year to spend a few minutes reading those sources, those minutes you spend could save you $475,000!