Section 179 vehicle checker (2026)

Buying a truck, SUV or van for your business? Enter the weight rating, body type and business use to see whether Section 179 applies, which 2026 cap you hit, and where bonus depreciation fits.

The three vehicle groups for 2026

GVWR (gross vehicle weight rating)	2026 first-year rule
6,000 lb or less (most cars, small SUVs, crossovers)	Passenger-auto cap: $20,300 in year one with bonus ($12,300 without), times business-use %
Over 6,000 lb up to 14,000 lb (heavy SUVs)	Section 179 capped at $32,000; bonus depreciation can cover the rest
Heavy pickups with a 6 ft+ bed, cargo vans, vans with 10+ seats behind the driver	No $32,000 cap; full Section 179 up to the $2,560,000 limit
Over 14,000 lb	No SUV cap

GVWR is on the sticker inside the driver’s door. It is the loaded weight rating, not the curb weight, so many full-size SUVs and pickups are over 6,000 lb even if they feel like regular cars.

Rules that trip people up

More than 50% business use. At 50% or less, Section 179 and bonus aren’t allowed. If use drops to 50% or less in a later year, part of the deduction comes back as income.
Income limit. Section 179 can’t be more than your business income for the year. Unused amounts carry forward. Bonus depreciation has no income limit.
Placed in service by Dec. 31. The vehicle has to be bought and ready for business use in 2026. A deposit on a truck that arrives in January counts for 2027.
100% bonus depreciation is back for property acquired after Jan. 19, 2025. An older purchase contract can mean a lower bonus percentage.
No standard mileage later. Once you take Section 179 or bonus on a vehicle, you can’t switch it to the standard mileage rate.

CT and NC don’t fully follow the federal write-off. Connecticut adds back 100% of bonus depreciation and 80% of Section 179, then lets you subtract 25% of the add-back in each of the next 4 years. North Carolina adds back 85% of bonus depreciation and limits Section 179 to $25,000 (phased out above $200,000), deducting the add-back 20% a year over 5 years. These are the 2025 state rules; check the 2026 forms when they come out.

Not sure the big write-off is the right move? Compare it with the standard mileage rate in the actual vs. standard mileage calculator, or see the full schedule in the equipment and vehicle depreciation calculator.

Helpful tools when you shop for a work vehicle

CarGurus: check fair-price ratings on trucks and vans before you negotiate. Confirm the GVWR on the actual vehicle.
Motive: fleet GPS, ELD and dashcams if you run 2 or more trucks.
Dash cams on Amazon and vehicle mileage log books on Amazon to document business use.

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Frequently asked questions

Does a heavy SUV qualify for Section 179 in 2026?

Yes, if its GVWR is over 6,000 lb and you use it more than 50% for business. Section 179 is capped at $32,000 for 2026, and bonus depreciation can usually cover the rest of the business cost.

Which trucks avoid the $32,000 cap?

Pickups with a cargo bed of at least 6 feet inside, cargo vans with no seats behind the driver, vans seating more than 9 behind the driver, and vehicles over 14,000 lb GVWR.

What if I use the vehicle 50% or less for business?

You can’t take Section 179 or bonus depreciation. You use straight-line depreciation instead, or the standard mileage rate, which is often simpler.

Is the write-off the same in Connecticut and North Carolina?

No. CT adds back 80% of Section 179 and all bonus depreciation, then deducts it over 4 years. NC limits Section 179 to $25,000 and spreads most bonus depreciation over 5 years.

Sources (Checked November 2026)

Educational only. This is not tax or legal advice, and it is not investment advice. Tax rules change and every situation is different, so check the IRS (irs.gov), CT DRS (portal.ct.gov/drs) or NCDOR (ncdor.gov) and talk with a tax professional before you buy or file.

Thinking about a truck or SUV before year-end?

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Or call (475) 242-7941.

Enhance Finance LLC · Andrew Nocera, Tax Preparer & Small-Business Finance Consultant. Serving all of Connecticut, and North Carolina clients remotely.

Not tax, legal or investment advice. Figures are estimates for education. Checked November 2026.