hotbox before year-end, you could deduct the entire cost, rather than depreciating it over several years.
• Section 172: Lets you carry back or forward net operating losses, helping offset gains or future liabilities.
• Section 460 and the Percentage of Completion Method( PCM): Give you flexibility in recognizing income on longterm contracts, smoothing out your tax obligations.
• Overtime Pay Relief: Offers financial breathing room for companies managing large crews and extended hours, especially during peak paving seasons.
Smart planning now can mean stronger cash flow and a more confident start to 2026.
Why New Equipment Is Your Best Ally in 2026
Let’ s face it— downtime is a dealbreaker. If your machines are aging, breaking down or slowing you down, it’ s time to upgrade. New equipment means better fuel efficiency, smarter controls and fewer maintenance headaches.
Whether you’ re a contractor looking to boost productivity, a reseller or a rental provider aiming to meet demand, investing in fresh inventory now ensures you hit the ground running when the new year begins.
Coast to Coast: Opportunity Everywhere
While regions like the Northeast, Midwest and Pacific Northwest see seasonal spikes due to freeze-thaw cycles, demand for paving and asphalt maintenance is truly nationwide. From Florida to Alaska, and across every Canadian province, potholes and infrastructure wear are universal
ASPHALT ANSWERS
challenges. Traveling like I do, there is not a state in the country that is not experiencing large numbers of new home construction, and with interest rates falling, it can only mean one thing – there is no end in sight. That means opportunity is everywhere, and it’ s yours to seize.
The Road Ahead
The commercial paving market hasn’ t only recovered— it’ s thriving. With strong residential growth, retail reinvention, some new and some improved tax benefits, and government investment all converging, 2026 is poised to be a breakout year for those that are best prepared to take on the work.
So, whether you’ re laying asphalt, supplying final grade or selling machines, now’ s the time to plan, invest and get ready. The road ahead is wide open, and it smells like money because it’ s paved with potential.
Brian Thornton is a Governmental Sales Manager with LeeBoy. He can be reached at Brian. Thornton @ leeboy. com
Efficient. Reliable. Proven. Ray-Tech
Our Combo models feature a reclaimer paired with a 6’ x 8’ heater all on one trailer, giving you the versatility to tackle any jobsite!
BOOTH # 129
Available with 2, 3 and 4-ton reclaimers Available with all options including roller storage, lighting and more
Also Offering: HEATERS • RECLAIMERS • TRAILER MOUNTS • TRUCK MOUNTS • WALK BEHINDS
603-826-3845 | SALES @ RAYTECHINFRARED. COM WWW. RAYTECHINFRARED. COM
For More Information On This Advertiser Please Visit www. CallAPE. com / e-inquiry
1.800.210.5923
[ 35 ] November 2025