Section 179 Deduction For A Tractor In 2015

Will I be able to take a Section 179 deduction for a tractor I am buying and putting into service in 2015? My IT Consulting income will likely be less in 2016 because I’m going to take some time to focus on our farm business, so I would like to take the depreciation in 2015. However, I read the IRS page on 179 deductions and can’t tell if the depreciation is based on income. So, I would have to have farm income equivalent to the cost of the tractor to be able to take the deduction?