In a move to stimulate capital spending by businesses, Congress put newrules into the tax code that allow you toexpense up to $100,000 worth of costsof practice-related equipment, up from$25,000. There are some twists you needto be aware of, however. The Section 179 write-off, adeduction named after the clause in thetax code that allows it, can't be morethan your net business taxable incomefrom all sources. That's to prevent businessowners who have large equipmentexpenses from incurring huge losses,which can be carried back to bring downtheir tax liability in prior years. You can include any money youearn as an employee to your taxableincome threshold, along with any incomeyour spouse earns, if you're marriedand file a joint return. Talk with atax advisor for more information.