Section 179 Tax Deductions
How to Save with Section 179 Tax Deductions
When small- and -medium sized businesses need to find easy ways to save on fleet expansions, the Section 179 tax deduction is a great option.
Shop for a new Chevy Silverado 1500 or heavy-duty model at our local Chevrolet dealer today and let our commercial vehicle experts show you all the ways you can save. If you’re looking to expand your fleet with new commercial Chevy vans and work trucks, be sure to leverage the Section 179 tax deduction.
2025 Section 179 Limits & Chevy Benefits
The purpose of the Section 179 tax deduction is to help small- and -medium sized businesses save as they grow. Qualifying businesses can deduct up to the full purchase price on eligible vehicles. However, in order to take advantage of this incentive, the vehicle must be put into service by December 31, 2025.1
The 2025 Section 279 spending limits are:
Deduction Limit: $2,500,000 (applies to new and used equipment)1
Spending Cap: $4,000,000 (deduction reduces dollar-for-dollar after this threshold) 1
Bonus Depreciation: 100% (available after spending cap is reached) 1
Which Chevy Vehicles Qualify for Section 179?
You can deduct up to 100% of the purchase price (179 expensing) on the following models:
- BrightDrop 400
- BrightDrop 600
- Express Cargo Van
- Express Cutaway
- Express Passenger Van
- Low Cab Forward
- Silverado 1500
- Silverado 2500 HD
- Silverado 3500 HD
- Silverado 4500 HD
- Silverado 5500 HD
- Silverado 6500 HD
- Silverado HD Chassis Cabs
Deduct up to 100% of the purchase price (partial 179 expensing and bonus depreciation):
- Blazer
- Blazer EV
- Colorado
- Equinox EV
- Express Passenger Van
- Silverado 1500
- Silverado EV WT
- Suburban
- Tahoe
- Traverse
Deduct up to $20,200 per vehicle:
- Colorado
- Corvette
- Malibu
- Equinox
- Trailblazer
- Trax
Chevrolet Commercial Vehicle Incentives in TX
1See dealer for details.
RAM SECTION 179
The Section 179 Tax Deduction is one of the most valuable incentives available to small and medium-sized businesses in the United States. It allows business owners to deduct the full purchase price of qualifying equipment or software that is purchased or financed and put into service during the tax year. For 2025, this means your business can write off up to $2,500,000 worth of qualifying purchases, as long as the equipment is placed in service by December 31, 2025. The intent of this deduction is to encourage investment in businesses by accelerating tax write-offs. The purpose of Section 179 is to encourage businesses to invest in themselves by purchasing new or used business equipment. Instead of depreciating an asset over several years, businesses can deduct the entire cost in the same year it’s placed in service. This helps free up cash flow and allows companies to reinvest in growth.
- RAM 1500 Crew Cab 5’7″ Box
- RAM ProMaster® City Cargo Van
ELIGIBLE VEHICLES
- RAM 1500 Reg Cab
- RAM 1500 Quad Cab
- RAM 1500 Crew Cab 6’4″ Box
- RAM 2500
- RAM 3500
- RAM Chassis Cab 3500
- RAM Chassis Cab 4500
- RAM Chassis Cab 5500
- RAM ProMaster® 1500
- RAM ProMaster® 2500
- RAM ProMaster® 3500
Important Considerations & Restrictions
In 2025, the total amount that can be expensed under Section 179 is capped at $2.5 million. Once a business’s total equipment purchases exceed $4 million, the deduction begins to phase out dollar-for-dollar and is completely phased out at $6.5 million. This makes Section 179 particularly beneficial for small and mid-sized businesses rather than large corporations.
- The deduction is limited to the amount of taxable income from business activities; losses may require carry-forward.
- If business-use drops to 50% or below in any subsequent year, recapture of part of the deduction may apply.
- Exceeding the total-purchase thresholds will reduce or eliminate the deduction.
- State tax treatment may differ from federal rules; some states do not conform to or limit Section 179.
- Vehicles, listed property, and leased property may have additional restrictions.
- Always consult with your tax advisor to confirm eligibility for your business.
NOTE: The information supplied here is provided by your local Chrysler, Dodge, Jeep, Ram Dealer as a public service to its customers. It should not be construed as tax advice or as a promise of potential tax savings or reduced tax liability. Individual tax situations may vary. Federal rules and tax guidelines are subject to change. For more information about the Section 179 expense write-off or other business vehicle expense write-offs, you should consult your tax advisor for complete rules applicable to your transaction and visit the Internal Revenue Website at www.irs.gov.