Put Your Equipment Investment to Work
Qualifying businesses may be able to deduct up to 100% of the eligible cost of new J&J commercial go-karts and related equipment placed in service in 2026.
Tax treatment depends on your business, purchase date, equipment use, financing, and when the equipment is placed in service. Consult your tax advisor before making a purchase decision.
Commercial Equipment May Qualify
J&J go-karts are built for controlled-course commercial use. When eligible equipment is purchased for a trade or business and placed in service, federal depreciation rules may allow a significant first-year deduction.
Potential first-year deduction through Section 179, bonus depreciation, or a combination of available depreciation methods.
The 2026 deduction limit begins to phase out when total qualifying property placed in service exceeds $4.09 million.
How the Deduction May Work
Your tax professional can determine which method, or combination of methods, best fits your operation.
Section 179 Expensing
Eligible businesses may elect to expense the cost of qualifying tangible business property in the year it is placed in service.
- Equipment generally must be used more than 50% for business.
- The deduction is subject to annual investment and business-income limits.
- Financed equipment may still qualify, subject to tax rules.
Bonus Depreciation
Certain qualified property acquired and placed in service after January 19, 2025 may be eligible for a 100% additional first-year depreciation deduction.
- Generally applies to qualifying depreciable property with a recovery period of 20 years or less.
- Can apply after any Section 179 deduction is considered.
- Eligibility and timing rules must be reviewed by your tax advisor.
Build or Upgrade Your Fleet
Depending on how the purchase is structured and used, commercial attraction equipment may be treated as depreciable business property.
Gasoline Go-Karts
Single- and double-seat commercial concession go-karts equipped for daily amusement operation.
Electric Go-Karts
Electric fleets, batteries, chargers, and related operating equipment may be considered as part of the business investment.
Controls & Accessories
Remote-control systems, charging equipment, safety options, and other depreciable accessories may also qualify.
Track construction, buildings, land improvements, installation, freight, and other project costs may receive different tax treatment. Ask your tax advisor how each part of the project should be classified.
Choose the Right Fleet
Gasoline or electric. Single or double. Every J&J fleet is built for supervised commercial use, long operating days, and long-term parts and service support.
Double Eagle Gasoline
Open-body two-seat design with easy access, Honda power options, 4-point seatbelts, and heavy-duty commercial construction.
Explore Double Eagle →
Eagle
A proven single-seat commercial design with open sightlines, easy maintenance access, and durable J&J construction.
Explore Gasoline Karts →
Double Eagle Electric
A versatile two-seat electric kart that can carry one or two riders while simplifying fleet operation and maintenance.
Explore Double Eagle Electric →Estimate the Potential Tax Impact
This simple estimate multiplies the assumed eligible deduction by an estimated marginal federal tax rate. It does not account for state taxes, income limitations, financing, basis adjustments, alternative minimum tax, recapture, or other tax rules.
$150,000 × 100% × 24%
More Than a Year-End Purchase
A tax deduction may help with timing, but the equipment still has to earn its place on your track.
Safety
Commercial designs, guarded moving parts, 4-point restraints, hydraulic braking, and operator-control options.
Service
Parts, manuals, service bulletins, technical support, and experienced people who stand behind what they build.
Quality
Heavy-duty construction, American manufacturing, long-term durability, and a 10-year steel bumper warranty.
Plan Your 2026 Go-Kart Purchase
Talk with J&J about models, fleet size, track layout, charging requirements, remote-control systems, lead times, and a formal quote.
Before You Buy
Do J&J go-karts automatically qualify?
No. Eligibility depends on the buyer, business use, tax year, acquisition date, placed-in-service date, and other facts. A tax professional must make that determination.
What does “placed in service” mean?
Generally, the equipment must be ready and available for its intended business use. Merely paying a deposit or taking delivery may not be enough.
Can financed equipment qualify?
Financed equipment may qualify under federal depreciation rules even though the full purchase price has not been paid in cash, but financing and ownership terms matter.
Is the deduction the same as a tax credit?
No. A deduction reduces taxable income. The actual tax reduction depends on the taxpayer’s marginal rate and individual tax situation.
Important tax notice: This page is for general informational and marketing purposes only. J&J Amusements does not provide tax, legal, or accounting advice and does not guarantee that any purchase will qualify for a deduction. Tax laws, limits, and interpretations can change. Buyers should consult a qualified tax professional regarding their specific circumstances before purchasing equipment or claiming any deduction.