If you own a small business near Milwaukee or work for yourself, the Section 179 tax deduction may be one of the smartest ways to invest in a work-ready vehicle for the 2026 tax year. Miller Motor Sales CDJR is a family-owned and -operated dealership proudly serving Burlington since 1939, and helping local business owners understand how qualifying Ram trucks, commercial vans and Jeep SUVs may fit into their vehicle tax strategy.
This content is provided for informational purposes only, and you should always consult a qualified tax professional to confirm how Section 179 applies to your specific situation before making a purchase. Our Ram sales team is here to show you which models qualify, so you can get the ideal vehicle for your needs. Stop by our Chrysler and Jeep dealer near Milwaukee today!
2026 Section 179 Tax Deduction Overview & Limits
Section 179 of the IRS tax code lets eligible businesses deduct the purchase price of qualifying equipment, including certain business-use vehicles, in the year they are placed into service rather than depreciating the cost over several years. It's designed as a true small-business incentive that rewards companies for investing in the tools and vehicles they need to grow. Review the general guidelines below, then talk with your tax advisor about your business.
- 2026 Deduction Limit: $2,560,0001
- Good on new and used equipment (as long as new to the buyer)
- Purchased or leased
- 2026 Spending Cap: $4,090,0001
- This is the maximum amount that can be spent on equipment before the Section 179 Deduction available to your company begins to be reduced on a dollar-for-dollar basis (making it a true small-business incentive)
- Deduction begins to be reduced on a dollar-for-dollar basis -- this cap is what makes it a "small business tax incentive"
- Complete phase-out at $6,650,000
- 2026 Bonus Depreciation: 100%1
- Defined as: a tax incentive that allows a business to immediately deduct a large percentage of the purchase price of eligible assets
- Generally taken after the Spending Cap is reached
- Applies to new and used
- Must be purchased and put into use before Dec. 31, 20261
- Must be used for business purposes more than 50% of the time
- Must be titled in the company's name (not the company's owner's name)
Which Jeep & Ram Vehicles Qualify for Section 179?
A vehicle's eligibility for Section 179 depends largely on its Gross Vehicle Weight Rating (GVWR) and how it's used for your business. In general terms, heavier work-oriented trucks and vans offer more favorable treatment, while lighter passenger vehicles are subject to stricter IRS limits. The list below outlines how different vehicle categories are treated.
- New & Used Vocational Trucks and Vans -- Full Section 179 deduction available1
- Heavy SUVs & Trucks (Over 6,000 lbs. GVW) (excludes some pickups/vans) -- $32,000 maximum Section 1791
- Cars, Light Trucks & SUVs (Under 6,000 lbs.) -- Subject to IRS "luxury auto" depreciation limits (Section 280F)1
Eligible options span our lineup of Jeep SUVs, Ram trucks, commercial vans and other capable Dodge and Chrysler vehicles built for work. Our team can help you match the right category to your business needs, so browse our new Ram inventory to see what fits your Section 179 strategy.
How Do I Use the Section 179 Tax Incentive?
Taking advantage of Section 179 starts with choosing a qualifying Jeep or Ram and placing it into business use before December 31, 2026. You'll generally need to document that the vehicle is used for business purposes more than 50% of the time and that it's titled in your company's name rather than your personal name.
Our Chrysler finance team can guide you through selecting an eligible vehicle and exploring custom order options, and you can apply for financing online to get started, though your accountant or tax professional should always confirm the exact deduction you can claim. The key is to act before year-end so the vehicle is both purchased and actively in service within the 2026 tax year.
Commercial Ram Vehicles for Sale Near Me
When Burlington and Milwaukee area business owners want a dealership that understands commercial needs, they turn to Miller Motor Sales CDJR. As a family-owned dealer serving the community since 1939, we’ve helped many local business owners over the years.
Visit us at 1196 Milwaukee Avenue in Burlington to explore qualifying new and used trucks, vans and SUVs, and ask about benefits like our Lifetime Powertrain Warranty and price matching for parts. Contact our team today and take the next step toward your Section 179 tax strategy before the December 31, 2026 deadline.
1 Information accurate at date of publishing. Refer to https://www.section179.org for most up-to-date specifications.
Read More:
Miller Motor Sales CDJR Section 179 Tax Deduction FAQs
Can vehicles be deducted under Section 179?
Yes, Section 179 lets eligible businesses deduct the purchase price of qualifying business-use vehicles in the year they are placed into service rather than depreciating the cost over several years. At Miller Motor Sales CDJR in Burlington, WI, our team can help local business owners explore qualifying Jeep and Ram trucks, vans and SUVs, though you should always confirm eligibility with a qualified tax professional.
Does Section 179 apply for used car purchases?
Yes, the Section 179 deduction is good on new and used equipment as long as the vehicle is new to the buyer, and the 100% bonus depreciation for 2026 also applies to both new and used. The vehicle must be used for business purposes more than 50% of the time and titled in the company's name. Stop by Miller Motor Sales CDJR in Burlington to see qualifying inventory.
Can Section 179 be claimed multiple times?
Section 179 applies to qualifying equipment and business-use vehicles placed into service within a given tax year, so businesses may use the incentive in different years for different qualifying purchases. To take advantage for 2026, a vehicle must be purchased and put into use before Dec. 31, 2026, so confirm the details with your tax advisor.
What is the Section 179 tax deduction limit?
For 2026, the Section 179 deduction limit is $2,560,000, available on new and used equipment that is purchased or leased. Heavy SUVs and trucks over 6,000 lbs. GVW carry a $32,000 maximum, while lighter vehicles fall under IRS luxury auto limits.
What is the 2026 Section 179 spending cap?
The 2026 spending cap is $4,090,000, which is the maximum that can be spent on equipment before the Section 179 deduction begins to be reduced on a dollar-for-dollar basis, with complete phase-out at $6,650,000. This cap is what makes it a true small-business incentive. Contact our team at Miller Motor Sales CDJR before the December 31, 2026 deadline to start your Section 179 strategy.