Section 179
YOU COULD
QUALIFY FOR A
LARGE TAX DEDUCTION
on your next commercial vehicle purchase under Section 179 of the IRS tax code.
What is Section 179?
Section 179 of the IRS tax code allows businesses to deduct the full purchase price of qualifying equipment and vehicles used for business purposes within the year they are placed in service.
- Vehicle must be purchased and put into use during the same tax year.
- Used more than 50% for business purposes.
- Maximum deduction limit up to $1,250,000 for 2025.
Qualifying Vehicles
Many heavier vehicles used for business purposes may qualify for Section 179 deductions, especially those with a Gross Vehicle Weight Rating (GVWR) over 6,000 lbs and used more than 50% for business.
| Vehicle Category | Common Examples | Why It May Qualify |
|---|---|---|
| Full-Size Pickups | Ford F-Series, Ram 1500/2500, Silverado HD | GVWR over 6,000 lbs |
| Large SUVs | Cadillac Escalade (ICE & IQ), Cadillac VISTIQ, Tahoe, Suburban | Heavier curb weight |
| Heavier Luxury SUVs | Lexus GX, Lexus LX, Lexus TX | Meets GVWR threshold |
| Commercial Vans & Cargo Vehicles | Ford Transit, Ram ProMaster, cargo vans | Built for commercial use |
| Specialty & Work Vehicles | Utility bodies, service vehicles | Business-specific function |
Important eligibility notes:
- Vehicle must be purchased and placed into service during the same tax year.
- Vehicle must be used more than 50% for business purposes.
- Maximum Section 179 deduction up to $1,250,000 for 2025.
Learn More
For detailed IRS guidelines and vehicle eligibility, visit Section179.org Vehicle Deductions Page.
Consult your tax advisor to maximize your benefits and ensure compliance.
Disclaimer
Earnhardt Auto Centers and its representatives are not tax professionals. Please consult a licensed tax advisor or financial professional to determine your eligibility for Section 179 deductions and how they apply to your specific circumstances.