If you own a small business or work for yourself around Baraboo or Portage, the Section 179 tax deduction for tax year 2026 may be one of the smartest ways to invest in a capable new work vehicle. Our family-owned and -operated team at Don Larson Buick GMC helps local Sauk County business owners understand how qualifying GMC trucks, vans and SUVs may fit into their vehicle tax strategy.
The information below 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.
2026 Section 179 Tax Deduction Overview & Limits
- 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 GMC 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 vehicles offer more favorable treatment, while lighter passenger vehicles are subject to stricter limits.
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 |
Our lineup of new GMC models includes business-ready trucks, vans and SUVs, like the powerful GMC Sierra and versatile Acadia, that may line up with the Section 179 category that fits your plans. Our knowledgeable sales team can help you match a capable GMC to the way you'll use it on the job.
Eligible GMC models may include, but are not limited to:
- Acadia
- Canyon
- Savana Cargo Van
- Savana Passenger Van
- Savana Cutaway
- Sierra 1500
- Sierra HD
- Terrain
- Yukon
- Yukon XL
How Do I Use the Section 179 Tax Incentive?
Taking advantage of Section 179 starts with choosing a qualifying GMC vehicle and putting 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 a personal name.1
Our transparent GM financing team can guide you through selecting an eligible vehicle with no gimmicks or shady tactics, though your accountant or tax professional should always confirm the exact deduction you can claim for your situation.
Commercial GMC Vehicles for Sale Near Me
When Baraboo and Portage area business owners want a dealership that understands their needs, they turn to our team. With over a century of roots in the community, we make it easy to find and finance the right work vehicle before the 2026 deadline, backed by loaner vehicles, shuttle service and convenient pick-up and drop-off options.
Stop by S3801 County Hwy BD in Baraboo, or contact our team to explore qualifying GMC trucks, vans and SUVs and take the next step toward your Section 179 tax strategy. See why so many Sauk County drivers Get More at Don Larson Superstore!
1 Information accurate at date of publishing. Refer to https://www.section179.org for most up-to-date specifications.
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GM Section 179 Tax Deduction FAQs
Can vehicles be deducted under Section 179?
Yes, certain business-use GMC vehicles can qualify under Section 179, which lets eligible businesses deduct the purchase price of qualifying equipment put into service during the tax year. Eligibility depends largely on Gross Vehicle Weight Rating (GVWR) and whether the vehicle is used for business purposes more than 50% of the time. Stop by Don Larson Buick GMC in Baraboo, WI to explore qualifying GMC trucks, vans and SUVs for your business.
Does Section 179 apply to used car purchases?
Yes, the Section 179 deduction is good on both new and used equipment, as long as the vehicle is new to the buyer. The 2026 bonus depreciation of 100% also applies to new and used qualifying assets, so used GMC models at Don Larson Buick GMC may fit your tax strategy.
Can Section 179 be claimed multiple times?
Section 179 applies to qualifying equipment put into service during the tax year, so businesses may use it in years they purchase eligible vehicles that are placed into business use before the December 31, 2026 deadline. Because every situation is different, you should always consult a qualified tax professional to confirm how it applies to you.
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. Our knowledgeable, transparent team at Don Larson Buick GMC in Baraboo, WI can help you select an eligible vehicle, though your accountant should confirm the exact deduction you can claim.
What is the 2026 Section 179 spending cap?
The 2026 Section 179 spending cap is $4,090,000, the maximum that can be spent on equipment before the deduction begins to be reduced on a dollar-for-dollar basis, with complete phase-out at $6,650,000. This cap is what makes Section 179 a true small-business incentive. Contact Don Larson Buick GMC to take the next step before the 2026 deadline.