Buy your truck in 2026. Deduct it on your 2026 taxes.
If you buy a truck for your trucking business and put it to work by December 31, 2026, federal tax law may let you deduct the full purchase price this year instead of spreading it over several years. That can mean a smaller tax bill in April and more cash in your business now.
2026 Section 179 numbers at a glance
What is Section 179?
Section 179 is a part of the federal tax code that lets a business choose to deduct the cost of equipment in the year it starts using it. Without it, the cost of a semi truck is normally written off a little at a time over several years. With it, you can take the whole deduction in the first year.
Congress raised the limits in 2025 (the One Big Beautiful Bill Act), and the IRS set the inflation-adjusted figures for 2026 at $2,560,000 for the deduction and $4,090,000 for the phase-out. For an owner-operator or small fleet, those limits are far above what you would spend, so in most cases the full price of every truck you buy this year can count.
Why it matters for truck buyers
Example: one truck, bought and picked up in 2026
Example only. Your savings depend on your tax rate, your business income, and your state. Use the calculator below with your own numbers.
Savings calculator
- Qualifying cost
- $0
- 2026 limit
- $0
- Estimated deduction
- $0
- Estimated net cost after tax savings
- $0
Estimate only, federal income tax. Section 179 cannot be more than your business’s taxable income for the year, and state rules differ. Talk to your tax professional.
This page is general information, not tax, legal or accounting advice.
Who qualifies?
In general, a truck qualifies for Section 179 when:
- You buy it (a gift or inheritance does not count, and neither does a purchase from a close relative or a company you control).
- You use it more than 50% for business in the first year.
- It is placed in service, meaning ready and available for work, by December 31 of the tax year.
- You have enough business income. The Section 179 deduction cannot be more than your business’s taxable income for the year. Any amount you can’t use carries forward to future years.
Section 179 and bonus depreciation
Your tax professional has two tools for writing off a truck in the first year. Both can cover used trucks.
| Section 179 | Bonus depreciation | |
|---|---|---|
| 2026 amount | Up to $2,560,000 | 100% of the cost |
| Can it create a business loss? | No, it is limited to your business income | Yes |
| How you get it | You choose it on IRS Form 4562 | Applies automatically unless you opt out |
Many buyers use Section 179 first and bonus depreciation for anything above it. If you are a new owner-operator with little income so far this year, ask your tax professional about bonus depreciation.
California buyers: read this
Section 179 is a federal benefit, and that is where most of the savings are. California handles it differently on the state return: it allows a Section 179 deduction of up to $25,000, reduced when total purchases go over $200,000, and it does not allow federal bonus depreciation. The rest of the truck’s cost is written off over several years on your California return. Other states have their own rules. Your tax professional will handle both returns.
Don’t miss the December 31 deadline
Signing paperwork or putting down a deposit is not enough. The truck has to be in your hands and ready to work by December 31, 2026. Trucks, funding and transport all take time in December, so start early.
When you buy from USA Truck Sales, we pay for your flight to pick up your truck once funded, so you can take delivery quickly.
Why buy from USA Truck Sales
Frequently asked questions
Does a used semi truck qualify for Section 179?
Yes. The truck only has to be new to you. You must buy it, and you can’t buy it from a close relative or a company you control.
Can I take Section 179 if I finance the truck?
Yes. If you own the truck, the deduction is based on the full purchase price, including the financed part. Some lease agreements don’t count because you don’t own the truck. Ask your tax professional to check your agreement.
When does the truck need to be delivered?
It must be placed in service, meaning ready and available for work, by December 31, 2026, to count for 2026.
How much can I deduct in 2026?
Up to $2,560,000 in total. The limit goes down dollar for dollar once your total equipment purchases for the year go over $4,090,000.
What if my business doesn’t make enough this year?
Section 179 is limited to your business’s taxable income. The unused part carries forward to next year. Bonus depreciation does not have this income limit.
What if I trade in my old truck?
A trade-in is generally treated as a sale of the old truck for tax purposes. The new truck can still qualify. Your tax professional will work out the numbers.
What happens if I stop using the truck for business?
If business use drops to 50% or less in a later year, part of the deduction may have to be added back to your income (called recapture). Selling the truck can also create taxable income.
How do I claim it?
Your tax professional claims it on IRS Form 4562 with your 2026 tax return. Keep your bill of sale and proof of the date you took delivery.
Does California allow Section 179?
Yes, but only up to $25,000 on the state return, and California does not allow bonus depreciation. The full federal benefit still applies on your federal return.
Disclaimer. This page is general information, not tax, legal or accounting advice. USA Truck Sales is not a tax advisor. Tax rules change, and your result depends on your own situation. Talk to a qualified tax professional before you make a purchase decision based on taxes. Figures shown are for tax years beginning in 2026.