What Trucks Qualify for Section 179 and Bonus Depreciation?

This article provides information only and should not be construed as advice. It is provided without warranty of any kind.

If you’re asking what trucks qualify for Section 179, the IRS rules for 2025 make the answer clearer than ever. The key factor is vehicle weight, specifically the Gross Vehicle Weight Rating (GVWR). Trucks that meet the IRS definition of “heavy SUVs and trucks” unlock the largest deductions including Section 179 expensing and bonus depreciation.

Below is a detailed, SEO‑optimized guide (≈800 words) explaining exactly which trucks qualify, how the rules work, and how to maximize your tax savings.

Section 179 Requirements for Trucks

To qualify for Section 179 in 2025, a truck must:

Be used more than 50% for business
Be purchased and placed in service during the tax year
Be tangible personal property used in active business
Meet IRS vehicle classification rules

Under 2025 IRS guidance, heavy trucks with a GVWR between 6,001 and 14,000 pounds qualify for favorable treatment. These vehicles are not subject to luxury auto depreciation caps, which significantly increases the allowable first‑year deduction.

For 2025, Section 179 allows up to $31,300 specifically for heavy SUVs and trucks, with the remaining cost eligible for bonus depreciation.

Bonus Depreciation Rules for Trucks

Bonus depreciation applies to qualifying property with a recovery period of 20 years or less which includes trucks. Under 2025 rules:

Trucks acquired before January 19, 2025 qualify for 40% bonus depreciation
Trucks acquired on or after January 20, 2025 qualify for 100% bonus depreciation under the One Big Beautiful Bill Act (OBBBA)

This means timing matters. Buying a qualifying truck after January 19, 2025 can allow you to deduct the entire purchase price in the first year when combined with Section 179.

What Trucks Qualify for Section 179?

1. Heavy-Duty Pickup Trucks (GVWR > 6,000 lbs)

These are the most common vehicles used to maximize Section 179. Examples include:

Ford F‑250, F‑350
RAM 2500, 3500
Chevrolet Silverado 2500HD, 3500HD
GMC Sierra 2500HD, 3500HD
Toyota Tundra (select trims exceeding 6,000 lbs GVWR)

Because these trucks exceed the 6,000‑lb threshold, they qualify for the $31,300 Section 179 SUV/truck cap plus bonus depreciation.

2. Heavy SUVs and Commercial Trucks (6,001–14,000 lbs GVWR)

These vehicles also qualify and are not subject to luxury auto limits:

Ford Expedition, Chevy Tahoe, GMC Yukon (heavy trims)
Mercedes-Benz G‑Class
Commercial box trucks
Work vans and cargo vans

These vehicles receive the same favorable treatment as heavy pickups.

3. Qualified Nonpersonal Use Vehicles

These vehicles are not subject to luxury auto limits at all, making them fully deductible:

Delivery trucks
Cargo vans with permanent shelving
Refrigerated trucks
Flatbed trucks
Ambulances

The IRS classifies these as nonpersonal use, meaning they automatically qualify for full Section 179 and bonus depreciation.

Trucks That Do Not Fully Qualify

1. Light Trucks Under 6,000 lbs GVWR

These fall under passenger automobile limits (Section 280F), which cap first‑year depreciation at:

$20,200 with bonus depreciation
$12,200 without bonus depreciation

Examples include:

Ford Ranger
Toyota Tacoma
Nissan Frontier
Chevy Colorado

These trucks still qualify for deductions, but the write‑offs are much smaller.

How to Maximize Your Truck Deduction

1. Choose a Truck Over 6,000 lbs GVWR

This is the single most important factor. It removes luxury auto caps and unlocks the largest deductions.

2. Use the Truck More Than 50% for Business

The IRS requires documentation such as:

Mileage logs
Business purpose records
Purchase and service receipts

3. Time Your Purchase

Because bonus depreciation jumps from 40% to 100% for vehicles acquired after January 19, 2025, timing can dramatically affect your deduction.

4. Combine Section 179 + Bonus Depreciation

This strategy allows:

First: Section 179 deduction up to $31,300
Then: Bonus depreciation on the remaining cost

This often results in a near‑complete first‑year write‑off.

Final Thoughts

If you’re wondering what trucks qualify for Section 179, the answer is straightforward: any truck with a GVWR above 6,000 pounds, plus certain commercial-use vehicles, will give you the biggest tax advantages. With 2025 rules offering up to 100% bonus depreciation, heavy trucks remain one of the most powerful tax‑saving tools available to business owners.