What Is Section 179?
Con Paulos Chevrolet
Section 179 Tax Deduction FOR WORK, FARM & FLEET TRUCKS
Put Your Work Truck to Work for You
If you operate a farm, ranch, or business, Section 179 of the IRS tax code allows you to deduct all or part of the cost of qualifying vehicles in the first year they are used for business. This incentive helps working businesses reinvest in the tools and equipment they rely on most — including Heavy-Duty and Medium-Duty trucks, chassis cabs, and commercial vehicles.
Instead of depreciating over several years, Section 179 lets you deduct the eligible portion of a qualifying vehicle’s cost when it’s placed into service. For business owners who depend on reliable transportation, that means the ability to strengthen operations and plan ahead with greater confidence.
Buy It. Use It. Deduct It. All in the Same Year.
Understanding Section 179
Section 179 of the IRS tax code allows businesses to deduct all or part of the cost of their vehicle in the first year they use it for business, so long as it qualifies for the Section 179 deduction. As the IRS updates its code, it’s important to consult your tax advisor to ensure you receive the full benefits available.
In simple terms, Section 179 allows business taxpayers to treat the cost of specific property as an expense when it is first placed in service. In this case, that property may be a qualifying work vehicle.
Executive or Field Work
Most business uses, including executive driving, qualify.
Must Be In Use
Vehicles must be placed “in service” to qualify.
Annual Updates
IRS rules and thresholds can change each year.
Vehicles That Qualify
Both new and used Chevrolet models purchased or leased in this year can qualify for the Section 179 deduction as long as they are put into service by December 31. The amount deductible depends on the percentage of the vehicle’s use for business.
At Con Paulos Chevrolet, vehicles with a gross vehicle weight rating (GVWR) over 6,000 pounds but not more than 14,000 pounds may be eligible. This includes many of the hardworking models preferred by local agricultural and commercial operations, such as:
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Silverado 2500HD and 3500HD -
Express Cargo and Passenger Vans
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Express Cutaway
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Suburban and Tahoe
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Colorado and Traverse
These vehicles are built for the long haul — ready to tow, haul, and perform across the farms, ranches, and job sites of Idaho’s Magic Valley.
Made for Farms, Ranches, and Commercial Operations
For those managing acreage, livestock, or service fleets, Section 179 is a practical way to reinvest in the equipment that keeps operations moving.
Common business uses include:
Because Con Paulos specializes in Heavy-Duty and Medium-Duty trucks, you’ll find vehicles that fit real-world needs. Our commercial inventory is designed to handle tough workloads — from hauling and towing to upfit applications such as flatbeds, service bodies, and specialized conversions.
How Section 179 Works
When you purchase a qualifying vehicle and place it into service for business use during the tax year, Section 179 allows you to deduct the business-use portion of that vehicle’s cost. Both new and used vehicles may be eligible, provided they are new to your business and primarily used for work.
The deduction applies to vehicles purchased, leased, or upfitted before the end of the tax year. Your specific deduction depends on how the vehicle is used in your operation, so accurate recordkeeping and consultation with a tax professional are key.
Why Choose Con Paulos Chevrolet?
Local businesses, farmers, and ranchers throughout Jerome, Twin Falls, and Hailey depend on Con Paulos Chevrolet for vehicles that perform in demanding conditions.
Our dealership offers:
- A full lineup of Heavy-Duty and Medium-Duty trucks
- Upfit-ready chassis cabs and service body options
- Fleet and business financing solutions
- Guidance from a team familiar with Section 179 eligibility
- Reliable service support to keep your vehicles on the road
“At Con Paulos, we don’t just sell trucks — we help you keep your business moving.”
Leasing and Fleet Advantages
By using the Section 179 deduction, companies can equip their drivers with dependable, professional-grade vehicles that project strength and reliability while supporting operational goals. These Chevrolet models combine capability and comfort, making them a smart choice for commercial and agricultural fleets alike.
Frequently Asked Questions
Do used trucks qualify?
Yes — vehicles must be new to your business, not necessarily brand new.
Can I deduct vehicle upfits or equipment?
Yes — most business-use upfits and modifications are eligible.
What about EVs or hybrids?
Some qualify, but Con Paulos primarily stocks gas and diesel trucks built for heavy-duty performance.
When do I need to purchase?
The vehicle must be bought and placed in service before December 31, 2025 for this tax year.
What if I also use it personally?
Only the business-use percentage qualifies for the deduction.
What documentation should I maintain?
Keep all purchase records, mileage logs, and proof of business use.
Plan Ahead and Get the Right Truck for the Job
Section 179 is one of the most practical tools available to strengthen your operation and modernize your equipment. Whether you manage a farm, ranch, or commercial fleet, Con Paulos Chevrolet is here to help you select the right vehicles and have them in service before year-end.
Disclaimer:
[1] The information provided regarding Section 179 tax deductions is intended for general informational purposes only. Section 179 limits and information provided are subject to change by the IRS. Please visit the IRS website or consult a qualified tax professional for confirmation of the current Section 179 limits and information related to your situation.