Maximize Your Savings
with Section 179
Tax Deduction for 2024
Deduction limit: $1,220,000
total equipment purchase: $3,050,000
As the end of 2024 approaches, it’s the perfect time to consider taking advantage of the Section 179 tax deduction. Businesses can deduct the full purchase price of qualifying equipment and vehicles, including work trucks, from their gross income.
Section 179 FAQ
What is Section 179?
Section 179 of the IRS tax code is designed to encourage businesses to invest in themselves by purchasing equipment and vehicles. Instead of depreciating the cost over several years, Section 179 allows you to deduct the entire cost in the year the equipment is put into service.
What are the Benefits of Using Section 179?
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Immediate Tax Relief: Deducting the full purchase price of a work truck can significantly reduce your taxable income for the year.
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Cash Flow Improvement: By lowering your tax liability, you can retain more cash within your business, which can be reinvested or used for other operational needs.
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Upgrade Your Fleet: Investing in new or newer work trucks can improve efficiency, reliability, and the overall image of your business.
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What are the Eligibility Requirements and are their Limits?
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Qualifying Vehicles: Most work trucks, including heavy-duty pickups, vans, and SUVs, qualify for the Section 179 deduction.
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Light Vehicles – Vehicles with a gross vehicle weight rating (GVWR) under 6,000 lbs., such as passenger cars, small or crossover SUVs, and small utility trucks.
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Heavy Vehicles – Vehicles with a GVWR of at least 6,000 lbs. but no more than 14,000 lbs., including many full-size SUVs, commercial vans. and pickup trucks.
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Other Vehicles – Vehicles with a GVWR over 14,000 lbs. OR vehicles modified for work-centric, nonpersonal use. These include tractor-trailers, cab chassis, passenger vans with at least nine passenger seats, cargo vans, and “singular use” business vehicles.
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Consult your accountant or tax professional for details, or visit https://www.irs.gov/instructions/i4562
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Deduction Limits: The Section 179 deduction for 2024 is $1,220,000, which is an increase of $60,000 from 2023’s limit. This means U.S. companies can deduct the full purchase price of ALL qualified equipment purchases, up to the limit of $1,220,000. In addition, the “total equipment purchase” limit has been raised to $3,050,000 (up from $2.89 million in 2023).
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Business Use Requirement: The vehicle must be used for business purposes more than 50% of the time to qualify.
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What are the Steps to Take Advantage of Section 179?
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Purchase and Place in Service: Ensure that your work truck is purchased and put into service by December 31, 2024. We have inventory ready to ship – let’s make it happen!
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Maintain Records: Keep detailed records of the purchase and usage of the vehicle to substantiate your deduction.
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Consult a Tax Professional: Work with a tax advisor to ensure you meet all requirements and maximize your deduction.
Want to calculate your potential tax savings from Section 179?
Check out the Section 179 calculator on the section179.org website.
This information is intended for general knowledge and should not be taken as tax advice. For advice tailored to your specific situation, please consult a qualified accountant or tax professional.