Our partners at ACG Equipment Finance just reminded us that the Section 179 tax credit is scheduled to expire on January 1, 2012.  Section 179 has been a great benefit to small and midsized companies who have made capital purchases (including equipment and vehicles) in 2011.  So if you have a capital purchase planned for the near future, then it might be wise to take action now before the tax credit expires.  And remember, it may take some time to get your purchase finalized and equipment delivered, so don't wait until the last minute to get the process started!