The short answer
For tax year 2026, the IRS sets the Section 179 limit at $2,560,000, phasing out dollar for dollar above $4,090,000 of qualifying purchases, with a $32,000 cap for heavy SUVs (Rev. Proc. 2025-32). Pickups with an interior cargo bed of at least six feet not readily accessible from the cab, cargo vans with no seating behind the driver, and vehicles seating more than nine behind the driver are excluded from that SUV cap (IRS Pub. 946).
Separately, the IRS says 100% additional first-year (bonus) depreciation is permanent for qualifying property acquired after January 19, 2025 (IR-2026-06). Listed property must be used more than 50% for business. We don't give tax advice: confirm with your tax professional before you buy.
The 2026 numbers
Which body styles avoid the SUV cap
| Body style | IRS treatment (Pub. 946) | Examples we sell |
|---|---|---|
| Pickup with a 6-ft-plus bed not readily accessible from the cab | Excluded from the $32,000 SUV cap | Full-size pickups with 6.5- or 8-ft beds: Silverado, Ram, F-150 and Super Duty, depending on configuration |
| Vehicle seating more than 9 behind the driver | Excluded from the cap | Passenger vans in larger configurations |
| SUV or short-bed pickup over 6,000 lb GVWR | Section 179 limited to $32,000 | Check the GVWR on the door-jamb label |
| Vehicle 6,000 lb GVWR or less | Passenger-auto depreciation limits apply | See Pub. 946 |
What to bring your tax professional
Section 179 paperwork
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Lease or buy?
Section 179 applies to property you buy (including with a loan), not to a typical lease. See lease vs. buy for farms and businesses for the trade-offs and IRS Pub. 463 on leased vehicles.
Buying a work vehicle at Swant Graber
We sell Chevrolet, Ram and Ford work trucks and vans in Barron. Swant Graber is not a Ram BusinessLink, Chevrolet Business Elite or Ford Pro Commercial Vehicle Center dealer. New vehicles are priced at invoice with no dealer add-ons; Swant Graber's service fee is $127.50. Ask for an itemized quote on the exact VIN. See our commercial and work trucks page.
Questions
What is the Section 179 limit for 2026?
$2,560,000, reduced dollar for dollar once qualifying purchases exceed $4,090,000 (IRS Rev. Proc. 2025-32).
Does a full-size pickup qualify for more than $32,000?
It can, if its cargo bed is at least six feet long (interior) and not readily accessible from the passenger compartment; the IRS excludes those from the heavy-SUV cap. Confirm with your tax professional.
Is bonus depreciation still 100%?
The IRS says 100% additional first-year depreciation is permanent for qualifying property acquired after January 19, 2025 (IR-2026-06).
Do I have to use the truck for business more than half the time?
For listed property, yes: more than 50% qualified business use (IRS Pub. 946). Keep a log.
Next steps at Swant Graber
Swant Graber Motors (Chevrolet, Ram, Dodge): 1690 E Division Ave, Barron, WI 54812, 715-537-5657. Swant Graber Ford: 1697 E Division Ave, 715-537-9500. Search new or used inventory, or see shop near you for model-by-model answers.
