Core Focus

Medical
Equipment

Transportation / Logistics

Manufacturing

Heavy Equipment / Construction

IT / Office Equipment

About Us

At CCH Capital Partners, we provide strategic equipment financing and distressed debt acquisition solutions for businesses and financial institutions nationwide.

In addition to equipment leasing and commercial finance, we specialize in acquiring non-performing loans (NPLs) and distressed assets from banks, credit unions, and financial institutions seeking to improve liquidity and strengthen their balance sheets. Our team works closely with institutions to provide efficient, confidential, and professional solutions for the disposition of troubled assets.

We understand the importance of balance sheet management, regulatory pressure, and reducing non-performing asset exposure. Through flexible acquisition structures and responsive execution, we help financial institutions streamline portfolios while creating opportunities for recovery and repositioning.

On the equipment finance side, we help businesses acquire the equipment they need to grow while preserving working capital through customized financing solutions across a wide range of industries.

At CCH Capital Partners, our focus is simple: delivering strategic capital solutions with professionalism, speed, and long-term relationship value.

What is Section 179 of the IRS tax code?

Section 179 of the IRS tax code is a deduction that allows businesses to expense the full purchase price of qualifying equipment in the year it is placed into service, rather than depreciating it over time. This applies to both purchased and leased equipment, making it a powerful tax benefit for businesses looking to invest in new or used equipment.

How It Works in Equipment Leasing:

For tax year 2026, businesses may deduct up to $2,560,000 in qualifying equipment purchases under Section 179.

The deduction begins to phase out when total qualifying equipment purchases exceed $4,090,000 during the tax year.

In many cases, bonus depreciation may also be available for additional qualifying equipment purchases.

Because tax laws and deduction limits may change annually, businesses should consult their CPA or tax advisor regarding eligibility and tax treatment.

Example

Let’s say your business leases $100,000 worth of equipment under a $1 buyout lease in 2026. Since this lease structure allows you to eventually own the equipment, it qualifies for Section 179.

Here’s How the Tax Benefit Works:

Why It’s a Smart Move:

However, if you’re using a Fair Market Value (FMV) lease, where you return the equipment or buy it at market value later, Section 179 doesn’t apply, but you may be able to deduct lease payments as an operational expense.

Equipment Leasing Benefits

Preserves Cash Flow

Avoids large upfront purchases, allowing businesses to allocate capital to other operational needs.
Predictable monthly payments help with budgeting and financial planning.

Access to Up-to-Date Equipment

Enables businesses to use the latest technology without the risk of owning outdated equipment.
Easier to upgrade or replace equipment at the end of the lease term.

Tax Advantages

Lease payments may be tax-deductible as an operating expense, reducing taxable income.
Some leases qualify for Section 179 tax deductions, allowing businesses to write off equipment costs.

Easier Approval & Flexible Terms

Leasing often requires less stringent credit requirements compared to loans.
Customizable lease structures (e.g., seasonal payments, step-up plans) can match business cash flow.

No Depreciation Risk

Businesses don’t have to worry about the declining value of equipment.
At the end of the lease, you can return, upgrade, or buy the equipment at a reduced cost.

Preserves Credit Lines

Leasing doesn’t tie up business credit lines, keeping borrowing capacity available for other needs.
Improves balance sheet management by keeping leased assets off liabilities in some cases.

Potential for 100% Financing

Many lease agreements cover soft costs like installation, maintenance, and training, reducing out-of-pocket expenses.

Recent CCH Articles

Benefits of leasing manufacturing equipment for a business owner

Leasing manufacturing equipment can provide significant benefits to a business owner—especially in terms of cash flow, flexibility, and access to the latest technology. Here’s ...

What would a seller of construction equipment gain by offering their clients equipment leasing?

A seller of construction equipment stands to gain significantly by offering equipment leasing options to their clients. Here’s how it can benefit the seller: ...

Advantages of leasing dental equipment

Leasing equipment can offer big advantages to a dental practice—especially when managing startup costs, staying current with technology, and preserving cash flow. Here’s how ...

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