You need a new snow blower for your business otherwise you wouldn't be reading this. You might be starting out, expanding or replacing your older machines. You're going to buy the equipment sometime soon. When you buy it could have important year-end tax ramifications for the small business owner. According to Section 179 of the federal tax code, small businesses are allowed to purchase a certain amount of equipment in 2016 and write it off as a business deduction in the year it was purchased and placed in service. Buying a snow thrower for your business qualifies for the tax write off. Basically, the IRS treats the transaction as a business expense or year-end profit. If you buy it and place it into service before New Year's Day, it's considered an expense, reducing the business owner's profit and, most likely, personal income tax. If the purchase is made after New Year's Eve, the extra money not spent in the previous year is considered profit, and the business owner is taxed at their current income tax rate. Iím not a tax accountant -- thank goodness. This is just a tip, not tax advice. Always consult your tax accountant for professional tax advice.