From Advanced Automation Blog:
Microsoft Windows will be ending extended support for Windows 2008 Server and Windows 7 desktop operating systems in January 2020. Since Windows will no longer provide security patches for these operating systems, HIPAA requires that this software be replaced or retired prior to the sunset date.
You can use the section 179 tax deduction to replace outdated Windows machines. Replace your aging equipment with pre-tax dollars. Small and medium-size businesses who buy equipment may expense the entire cost of the purchase up to $500,000. The allowance makes it easier to acquire equipment by providing tax savings. Check with your accountants today to see how much you can save using Section 179.
Follow the link for more details. As always do not take anything you read here as legal advice, consult your accountant or tax attorney.