To encourage small businesses to invest in equipment, stimulus bills over the last couple of years have offered the "Section 179" rules. This allows a business to accelerate depreciation on equipment which deducts from their income and therefore reduces their tax burden. Rick Heflin of the 17-employee Custom Electronics Company of Maryland was faced with the question when his tax bill came up and decided to go for a new pick-and-place system. The robot can place 4000 parts per hour and improves the firm's throughput.