What Section 179 Means for Your Business in 2025?
Section 179 deduction allows many businesses to deduct the full purchase price of qualifying vehicles in the year they are placed in service, rather than depreciating them over several years.
For tax year 2025, the maximum deduction is $1,250,000, with a phase-out starting at $3,130,000 in total qualifying purchases. If you plan to add several work vehicles, those limits and the phase-out are crucial for year-end planning.
Two rules matter for vehicles:
Business use: You must use the vehicle more than 50% for qualified business use and keep mileage records to support the deduction.
Timing: The vehicle must be purchased and placed in service by December 31, 2025 to claim a 2025 write-off.
Your tax professional will typically file IRS Form 4562 to make the Section 179 election and apply bonus depreciation if you choose to use it.
If your company is ready to upgrade trucks, vans, or SUVs, Section 179 of the Internal Revenue Code can turn the right vehicle purchase into a powerful 2025 tax strategy.
The commercial team at Jimmy Britt Chevrolet GMC in Greensboro, Georgia helps local owners and fleet managers match the right Chevrolet or GMC to their job requirements, verify gross vehicle weight rating, and prepare the paperwork your tax professional will expect.
Quick Ways to Get Started
Submit a request for a personalized Section 179 quote and availability.
Call our Greensboro, GA commercial line for in-stock options that meet your timeline.
Visit our showroom for a same-day walkaround, test drive, and buyer’s order to share with your CPA.
Key Tax Breaks You Can Leverage
Section 179 Deduction: Deduct the full purchase price of qualifying vehicles in the year placed in service, subject to the annual limits and business-use rules.
2025 Limit: Up to $1,250,000, phasing out when your total qualifying purchases exceed $3,130,000.
Qualifying Trucks: Many heavy-duty trucks and vans over 6,000 pounds GVWR can qualify for a full deduction when business use exceeds 50%.
Limits For Heavy SUVs/Trucks (6,000–14,000 lbs GVWR): Certain vehicles in this range that are considered passenger vehicles carry a $31,300 Section 179 cap per vehicle for 2025.
Bonus Depreciation: Can be combined with Section 179 to further accelerate the write-off of costs.
2025 Rate: 40% for property acquired before January 20, 2025 and placed in service in 2025.
100%, permanent: 100% for property acquired on or after January 20, 2025, and it is permanent under current law.
New or used: Bonus depreciation is available for new and used qualifying equipment and vehicles.
Commercial Clean Vehicle Credit: Up to $40,000 may be available for qualified commercial electric vehicles purchased and placed in service by September 30, 2025.
Important note: Section 179 typically applies first, followed by bonus depreciation, which applies to any remaining basis.
Which Chevrolet and GMC Vehicles Often Qualify?
Over 6,000 lbs GVWR: Many configurations of Chevrolet Silverado 1500 and Silverado HD, GMC Sierra 1500 and Sierra HD, as well as select commercial vans and chassis-cab trucks, exceed the 6,000-pound threshold. With business use above 50%, these can be strong candidates for substantial first-year write-offs.
Full-size SUVs: Models such as Chevrolet Tahoe and Suburban and GMC Yukon and Yukon XL commonly exceed 6,000 lbs GVWR. Depending on classification, certain SUVs treated as passenger vehicles are subject to the $31,300 Section 179 cap for 2025.
Under 6,000 lbs GVWR: Passenger vehicles below the threshold are generally subject to much lower annual depreciation caps. Your CPA can model the best approach.
How we help: We verify GVWR on the driver-door label and review the window sticker with you, so your records match the exact VIN you plan to purchase.
Key Requirements at a Glance
Business Use: Vehicle must be used over 50% for business; maintain mileage logs and supporting records.
Placed In Service Date: Vehicle must be purchased and ready for business use by December 31, 2025.
Documentation: Your tax professional will use IRS Form 4562 to claim Section 179 and bonus depreciation.
SUV Cap: For certain passenger vehicles 6,000–14,000 lbs GVWR, Section 179 is capped at $31,300 for 2025.
Overall Limits: $1,250,000 maximum deduction with phase-out beginning at $3,130,000.
Bonus Depreciation: 40% for property acquired before January 20, 2025 and placed in service in 2025; 100% for property acquired on or after January 20, 2025; applies after Section 179 and is available for new and used qualifying property.
Commercial Clean Vehicle Credit: Up to $40,000 for qualified commercial EVs placed in service by September 30, 2025.
How Our Greensboro, GA Team Streamlines Your Purchase
Spec-Right Vehicle Matching: We align payload, towing, cab/bed configuration, and upfit needs with your trade, construction, services, or sales use case.
Documentation Ready: We provide a detailed buyers order, VIN, GVWR confirmation, and delivery timing to support your accountant’s files.
Timeline Coordination: We help you meet placed-in-service deadlines and arrange upfits through trusted partners so you can keep working while maximizing deductions.
Next Steps
Request a Section 179 quote tailored to your business use, mileage patterns, and upfit needs.
Call our Greensboro, GA commercial specialists to confirm incoming and on-lot inventory.
Visit our showroom near Lake Oconee for a test drive and a same-day quote you can forward to your CPA.
FAQs: Frequently Asked Questions
It allows many businesses to expense the full purchase price of qualifying vehicles placed in service in 2025, up to $1,250,000, with a phase-out beginning at $3,130,000 in total qualifying purchases.
Many heavy-duty trucks and vans over 6,000 lbs GVWR can qualify for a full Section 179 deduction when used more than 50% for business. Eligibility depends on classification and your business-use%age.
Certain vehicles in this range that are treated as passenger vehicles are subject to a $31,300 Section 179 cap per vehicle for 2025. Vehicles not treated as passenger SUVs, such as many chassis-cabs, are generally not subject to that cap.
You typically take Section 179 first, then apply bonus depreciation to the remaining basis. The 2025 bonus rate is 40% for property acquired before January 20, 2025 and placed in service in 2025, and 100% for property acquired on or after January 20, 2025. Bonus depreciation is available for new and used qualifying vehicles.
Both new and used vehicles can qualify for Section 179 and bonus depreciation, as long as they are new to you, meet business-use requirements, and are placed in service in 2025.
It means the vehicle is ready and available for business use. For most buyers, that includes titling, insuring, and taking delivery so the vehicle can be used in your operations by December 31, 2025.
Keep contemporaneous mileage logs, fuel and maintenance receipts, and notes on the business purpose of trips. Your CPA may recommend a specific logging method or app.
Operating leases generally do not qualify because you are not treated as the owner for tax purposes. Finance agreements or capitalized leases that treat you as the owner may qualify. Ask your CPA to review your contract.
Yes, if you purchase a qualified commercial electric vehicle and place it in service by September 30, 2025, you may be eligible for a credit up to $40,000, subject to vehicle specifications and business use.
Bring your buyers order or bill of sale, VIN, GVWR, date placed in service, and mileage records. Your tax professional will use IRS Form 4562 to claim Section 179 and bonus depreciation.
If your total qualifying purchases exceed $3,130,000 in 2025, your Section 179 deduction phases out dollar for dollar. Many businesses still achieve strong first-year write-offs by pairing Section 179 with bonus depreciation.
You are purchasing in Georgia. State treatment can differ from federal rules, so ask your CPA about Georgia conformity to Section 179 and bonus depreciation in 2025.
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