How a PT Clinic Can Get a $15,000 Treatment Table for Under $5,000 in 2026

If you run a physical therapy, chiropractic or rehab clinic, the last few months of the year are the best time to buy new equipment. Two federal tax incentives, the ADA Disabled Access Credit and the Section 179 deduction, can be stacked on the same purchase. Combined with HCI Fitness pricing, they can bring a premium electric treatment table that lists for $14,995 down to a real out-of-pocket cost of about $4,547–$4,897.

Here is how the math works, who qualifies, and what you need to do before December 31, 2026.

The table: Lojer ManuThera 242

The Lojer ManuThera 242 is a medical-grade treatment table engineered and manufactured in Finland. Its electric height and tilt adjustment lets patients transfer on and off at a safe, low height, including patients moving from a wheelchair, and then raises the surface to a comfortable working height for the clinician.

That accessibility is what makes it eligible for the ADA tax credit: it removes a barrier that would otherwise keep patients with disabilities from receiving treatment.

The savings, step by step

MSRP	$14,995
HCI Discount	−$3,000
HCI Fitness Price	$11,995
ADA Disabled Access Credit	−$5,000
Section 179 tax savings on the remaining $6,995 (30–35% bracket)	−$2,098–$2,448
Estimated out-of-pocket cost	$4,547–$4,897

That is a savings of more than $10,000, or less than one-third of MSRP.

Step 1: HCI Fitness pricing

HCI Fitness takes $3,000 off the $14,995 MSRP, bringing the purchase price to $11,995. The HCI Discount is applied automatically when you order online, or call 206-739-5400 to order by phone.

Step 2: The ADA Disabled Access Credit (up to $5,000)

Under Section 44 of the Internal Revenue Code, eligible small businesses can claim a tax credit for expenses that make their business accessible to people with disabilities, including buying adaptive equipment. The credit is:

• 50% of eligible access expenditures above $250 and up to $10,250
• Capped at $5,000 per tax year
• Claimed on IRS Form 8826

Because the ManuThera 242 costs more than $10,250, it qualifies for the full $5,000. A tax credit reduces your tax bill dollar for dollar, so it is worth far more than a deduction of the same size.

Who qualifies? Your business must have had, in the previous tax year, either $1 million or less in gross receipts or 30 or fewer full-time employees. Many independent PT and chiropractic practices meet one of these tests.

Step 3: Section 179 (deduct the rest this year)

Normally, business equipment is depreciated over several years. Section 179 lets you deduct the full cost in the year the equipment is placed in service instead.

The amount you claimed as an ADA credit can't also be deducted, so the deductible amount is $11,995 minus the $5,000 credit, or $6,995. What that deduction saves you depends on your tax bracket:

• At a 30% combined rate: about $2,098 in tax savings
• At a 35% combined rate: about $2,448 in tax savings

To use Section 179, the equipment must be used more than 50% for business, and the deduction can't exceed your business's taxable income for the year. Your accountant may also compare it with bonus depreciation, which can give a similar first-year write-off.

The deadline: in service by December 31, 2026

Both incentives apply to the tax year when you buy the equipment and put it into use. To count it on your 2026 return, the table must be delivered, set up and in use at your clinic by December 31, 2026. Freight delivery and setup take time, so don't wait until the last week of December to order.

Do other HCI Fitness products qualify?

Yes. Several HCI Fitness products are designed for accessibility, such as machines with removable seats for wheelchair access and unweighting systems. See the full list on our ADA Tax Credit page. Keep in mind the $5,000 credit cap is per business per year, not per product.

Frequently asked questions

Can I use the ADA credit and Section 179 on the same purchase?

Yes. You claim the ADA credit first, then deduct the remaining cost under Section 179. You just can't deduct the part of the cost that was covered by the credit.

My clinic is over $1 million in revenue. Can I still save?

If you also have more than 30 full-time employees, you won't qualify for the ADA credit. You can usually still use Section 179 on the full purchase price, which on its own can save you thousands.

Is this tax advice?

No. This article explains how the incentives generally work. Your savings depend on your business structure, income and tax bracket, so please review the purchase with your tax professional before you buy. Many clinics forward this page to their accountant.

Lock in your savings before year-end

This is a limited-time offer while inventory remains. To get HCI Fitness pricing on the Lojer ManuThera 242 and have it in service before December 31, call us at 206-739-5400 or email orders@hcifitness.com.

Tax figures are estimates for illustration only and assume the purchase qualifies for the ADA Disabled Access Credit (IRS Form 8826) and Section 179. Consult your tax professional for advice on your situation.