What is the Section 179 deduction limit for work trucks in 2026?

For a sport utility vehicle rated above 6,000 lbs and up to 14,000 lbs GVWR, the Section 179 expensing cap for tax years beginning in 2026 is $32,000. Many work trucks rated over 6,000 lbs GVWR are not subject to that cap: a pickup with an open cargo bed of at least six feet that is not readily accessible from the passenger compartment, or a fully enclosed cargo van with no seating behind the driver’s seat, is excluded from the SUV definition by IRC 179(b)(5)(B). Above 14,000 lbs GVWR that per-vehicle cap does not apply either. Bonus depreciation may then apply to remaining basis at 100% for qualified property acquired after January 19, 2025. Source: IRS Publication 946. More detail: 2026 Section 179 vehicle list and rules. Whether any of it applies to you depends on your business-use percentage, the vehicle’s GVWR and the date it was placed in service, so treat this as background and confirm the result with your tax adviser.