For business buyers
Section 179 Deductions on Chevrolet Trucks and SUVs for 2026
For 2026, a business can expense up to $2,560,000 of qualifying equipment under Section 179, and Chevrolet trucks, vans and SUVs rated over 6,000 lb GVWR avoid the luxury auto limits that hold back smaller vehicles. The vehicle has to be used more than 50% for business and placed in service during the tax year. Talk to your tax advisor about how it applies to you.
- $2,560,0002026 Section 179 limit
- $32,0002026 Section 179 cap on SUVs over 6,000 lb
- 100%Bonus depreciation on qualifying property
- Over 50%Business use required
2026 limits at a glance
| Item | 2026 | 2025 |
|---|---|---|
| Section 179 maximum deduction | $2,560,000 | $2,500,000 |
| Phase-out begins at total purchases of | $4,090,000 | $4,000,000 |
| Section 179 cap on SUVs over 6,000 lb GVWR | $32,000 | $31,300 |
| Bonus depreciation | 100% on property acquired and placed in service after Jan. 19, 2025 | Same |
| First-year cap on passenger vehicles 6,000 lb or less | $20,300 with bonus, $12,300 without | $20,200 with bonus, $12,200 without |
Sources: IRS Rev. Proc. 2025-32, Rev. Proc. 2026-15 and Publication 946. Property acquired before Jan. 20, 2025 and placed in service in 2026 gets 20% bonus depreciation instead.
Talk to your accountant before you pick the truck, not after.
Chevrolet models rated over 6,000 lb GVWR
| Model | GVWR | Notes |
|---|---|---|
| Silverado 1500 | 6,700 to 7,300 lb | Standard bed (79.4 in) and long bed (98.2 in) are over 6 feet. Short bed is 69.9 in. |
| Silverado 2500HD | 10,000 to 11,900 lb | Pickups and chassis cabs |
| Silverado 3500HD | 10,950 to 14,000 lb | Dual rear wheel models reach 14,000 lb |
| Colorado | 6,050 to 6,250 lb | 61.7 in bed, under 6 feet |
| Tahoe | 7,400 to 7,700 lb | SUV cap applies |
| Suburban | 7,600 to 7,700 lb | SUV cap applies |
| Express 2500 and 3500 | Up to 8,600 and 9,900 lb | Cargo vans and 12- to 15-passenger vans |
Maximum GVWR by configuration from chevrolet.com, 2026 models. The label on the driver's door jamb is the official rating for a specific vehicle.
Pickups and vans vs. SUVs
Section 179 treats a heavy SUV like the Tahoe or Suburban differently from a work truck. The $32,000 SUV cap applies to passenger vehicles rated between 6,000 and 14,000 lb, unless the vehicle is one of the exceptions the IRS lists:
- It seats more than nine passengers behind the driver's seat, such as a 12- or 15-passenger Express
- It has a cargo area at least 6 feet long that isn't readily accessible from the passenger compartment, such as a Silverado with a standard or long bed
- It has no seating behind the driver and a fully enclosed cargo area, such as an Express cargo van
Bonus depreciation
The 2025 tax law made 100% bonus depreciation permanent for qualifying property acquired and placed in service after Jan. 19, 2025. It is a separate deduction from Section 179, and your tax advisor can tell you how to combine the two for a truck, van or SUV.
How to use it this year
- Pick a qualifying vehicleCheck the GVWR and, on a pickup, the bed length. Our commercial team can help with the GVWR numbers if you need them.
- Confirm business useThe vehicle must be used more than 50% for business in the year you put it in service.
- Take delivery in timeThe deduction goes in the tax year the vehicle is placed in service. For calendar-year filers that means by Dec. 31.
- File with your tax advisorSection 179 and bonus depreciation are claimed on IRS Form 4562.
Dustin's Take
Dustin Schuler, Marketing Director, Bud Clary Auto Group
What I wish buyers knew: Talk to your accountant before you pick the truck, not after. Weight rating and bed length change how the deduction works, and our commercial team can help with the GVWR numbers if you need them.
What customers say
“This team worked together to make purchasing another work truck a flawless experience.”
Work-ready trucks, in stock
Our fleet site lists Silverado chassis cabs, Express vans and LCF trucks with the body already on, and GM Financial offers business financing and leasing.
Visit Bud Clary Chevrolet
Bud Clary Chevrolet1030 Commerce Ave.
Longview, WA 98632
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Frequently asked questions
What is the Section 179 limit for 2026?
$2,560,000, with the deduction phasing out once total qualifying purchases pass $4,090,000 (IRS Rev. Proc. 2025-32).
Which Chevrolet trucks qualify for Section 179?
Chevrolet trucks and vans rated over 6,000 lb GVWR avoid the luxury auto limits, including the Silverado 1500, Silverado 2500HD and 3500HD, Colorado and Express. Your tax advisor decides whether a specific purchase qualifies.
Does a Tahoe or Suburban qualify?
Yes, both are rated over 6,000 lb GVWR. As SUVs, their Section 179 deduction is capped at $32,000 for 2026. Bonus depreciation is a separate deduction; ask your tax advisor how to combine the two.
Does a Silverado 1500 short bed get the SUV cap?
The exception for pickups needs a cargo area at least 6 feet long. The short bed is 69.9 in, so ask your tax advisor. The standard (79.4 in) and long (98.2 in) beds are over 6 feet.
Do I have to take delivery by December 31?
The deduction goes in the tax year the vehicle is placed in service. For calendar-year filers, that is by Dec. 31.
Can I finance or lease and still take Section 179?
Financed purchases can qualify. Leases generally work differently, so ask your tax advisor before you sign. GM Financial offers both.