2026 Section 179 Vehicle Tax Deduction | Write Off Qualifying Jeep, Ram & Dodge Vehicles | Mahon CDJR Brevard NC

2026 Section 179 Tax Deduction — Write Off Up to 100% on Qualifying Jeep, Ram & Dodge Vehicles

If your business needs a new truck, SUV, or commercial van, Section 179 can let you deduct the full purchase price this tax year instead of depreciating it over five or six years. At Mahon CDJR in Brevard, NC, we have qualifying Jeep Grand Wagoneer, Ram 1500/2500/3500, Ram ProMaster, and more — ready to drive off the lot before the December 31, 2026 deadline.

Vehicles must be purchased and placed in service by December 31, 2026 to qualify for the 2026 tax year.

View Qualifying InventoryTalk to Our Business Sales Team: (828) 845-4437

The 2026 Section 179 Limits at a Glance

Section 179 of the IRS tax code lets eligible businesses immediately expense the full purchase price of qualifying equipment and vehicles in the year they're placed in service, rather than depreciating them over time. For the 2026 tax year, here's what businesses need to know:

$2,560,000Maximum Total Deduction
$32,000SUV Limit (6,000-14,000 lbs GVWR)
$4,090,000Phase-Out Threshold

Above $4,090,000 in total qualifying equipment purchases, the deduction begins to phase out dollar-for-dollar. Most small and medium-sized businesses buying one to a few vehicles will fall well below this threshold. The deduction applies to both new and used vehicles, as long as the vehicle is new to your business and meets all IRS eligibility requirements.

Which Mahon CDJR Vehicles May Qualify for Section 179

The IRS distinguishes between heavy SUVs (6,000-14,000 lbs GVWR, capped at $32,000) and qualifying non-passenger vehicles (work trucks, cargo vans, and heavy-duty pickups) which generally have higher deduction potential. Below are CDJR vehicles in our 2026 lineup that businesses often consider for Section 179, organized by category. GVWR varies by configuration — always confirm the specific build qualifies before purchase.

Heavy-Duty Trucks (Generally Higher Deduction Potential)

  • Ram 2500 (Crew Cab, Mega Cab — all configurations)
  • Ram 3500 (single and dual rear wheel)
  • Ram 3500/4500/5500 Chassis Cab (commercial upfit-ready)
  • Ram 1500 (select configurations > 6,000 lbs GVWR)

Commercial Cargo Vans

  • Ram ProMaster 1500, 2500, 3500 (cargo van, window van, cutaway)
  • Ram ProMaster EV (all-electric — additional EV incentives may apply)

Heavy SUVs (Subject to $32,000 SUV Limit)

  • Jeep Grand Wagoneer / Grand Wagoneer L
  • Jeep Wagoneer S
  • Jeep Grand Cherokee L (3-row)
  • Dodge Durango (select configurations)

Light-Duty Trucks

  • Jeep Gladiator (Crew Cab 4x4 configurations)
  • Jeep Wrangler 4-Door (select configurations)

Need help identifying which configuration of a Ram 1500 or Jeep Grand Cherokee meets the 6,000 lbs GVWR threshold? Our business sales team has reviewed every trim and option package for 2026 and can pull a specific build sheet for you on request.

How Section 179 Works — Three Steps

Verify Business Use & Eligibility

The vehicle must be used more than 50% for business purposes. Document the business use percentage, intended business activities, and how the vehicle will be operated. Personal use is deductible only on the business-use portion.

Purchase, Title & Place the Vehicle in Service by December 31, 2026

Section 179 requires the vehicle to be both purchased and placed in service (actually being used for business) by the end of your tax year. For most calendar-year businesses, that's December 31, 2026. Don't wait until the last week — finance approval, registration, and any required upfit can take time.

Claim the Deduction on IRS Form 4562

Section 179 is claimed by filing IRS Form 4562 with your business tax return. Your tax professional will calculate the deduction amount based on the vehicle's classification, business use percentage, and your total qualifying purchases for the year.

Don't Miss the December 31, 2026 Deadline

The vehicle must be in service — not just ordered — by year-end. With production and delivery lead times on some configurations, the practical cutoff for ordering is often weeks earlier. Talk to our business sales team now to ensure your truck or van is on the lot in time.

Frequently Asked Questions

Can I claim Section 179 if I finance the vehicle?

Yes. Section 179 applies whether you pay cash, finance, or take a qualifying lease. Financing actually amplifies the immediate cash benefit — you take the full deduction in the year of purchase while spreading the payments over months or years.

Does Section 179 apply to used CDJR vehicles?

Yes. The deduction applies to both new and used vehicles, provided the vehicle is new to your business and meets all IRS qualifying criteria. Many of our certified pre-owned Ram and Jeep models may qualify.

What's the difference between Section 179 and bonus depreciation?

Section 179 lets you expense qualifying property up to the annual cap. Bonus depreciation is a separate first-year depreciation allowance that may apply to qualifying property in addition to or in place of Section 179. Most businesses claim Section 179 first, then bonus depreciation on any remaining basis. Your tax professional will determine the optimal stacking strategy for your situation.

What happens if my business use drops below 50% in a future year?

If qualified business use drops below 50% during the recovery period, you may have to recapture (give back) some of the prior Section 179 deduction. This is one reason proper documentation of business use is critical from day one.

Can I claim Section 179 on a vehicle I use for both business and personal?

Yes — but only on the business-use portion. If a vehicle is used 70% for business and 30% personally, 70% of the qualifying cost is eligible for Section 179 (subject to the applicable caps). Maintain a mileage log to substantiate the percentage.

Next Steps: Take Advantage of Section 179 Through Mahon CDJR

Our business sales team works with contractors, fleet operators, farmers, service businesses, and other commercial buyers across Western North Carolina every year on Section 179 purchases. We can help you identify the right vehicle configuration for your needs, walk through GVWR specs to confirm Section 179 eligibility, structure financing that maximizes your tax benefit, and coordinate delivery timing to meet the year-end deadline.

Visit Mahon Chrysler Dodge Jeep Ram at 1161 Asheville Hwy, Brevard, NC 28712, or call our Sales team at (828) 845-4437 to start planning your 2026 Section 179 purchase. We serve businesses throughout Brevard, Asheville, Fletcher, Hendersonville, Waynesville, and Western North Carolina.

Browse Qualifying InventoryCall (828) 845-4437

Important Disclaimer: The information on this page is provided for general informational purposes only and should not be construed as legal, tax, or accounting advice. Section 179 deduction limits, eligibility rules, and tax treatment are subject to change and depend on individual circumstances, including the specific vehicle configuration, business structure, total taxable income, and overall qualifying property placed in service during the tax year. Mahon Chrysler Dodge Jeep Ram is not a tax advisor, attorney, or CPA, and nothing on this page should be relied upon as a substitute for personalized professional advice. Before making a purchase decision based on potential Section 179 benefits, please consult with your qualified tax professional, CPA, or attorney to confirm how the deduction applies to your specific business and tax situation. For the most current 2026 Section 179 guidance and official limits, refer to IRS Publication 946 and consult Section179.org.


Created May 31, 2026 by MM Dealer Advocates