Section 179 Made Simple: How the One Big Beautiful Bill Benefits Your Trucking Business

10/02/2025

Why Section 179 Matters for Trucking Businesses

Thinking of purchasing a new truck? Now might be a great time to shop.

Buying a new truck in 2025 could save your business a lot of money. Thanks to Section 179 and bonus depreciation under the One Big Beautiful Bill, you may be able to deduct the cost of your truck in the same year you start using it. This can lower your taxable income and free up cash to invest back into your fleet.

Who Qualifies

Most businesses that buy, finance, or lease new or used trucks in 2025 may qualify for Section 179. To qualify, the truck must be used for business purposes more than 50% of the time, and it must be put into service between January 1, 2025, and December 31, 2025.

Semi trucks qualify because they are essential business equipment, weigh over 6,000 lbs, and are used mainly for work. This means when you buy a Freightliner, Western Star or Rizon from in 2025, you may be able to deduct the full cost in the same year, taking full advantage of Section 179 and bonus depreciation.

How Section 179 Works with Bonus Depreciation

Section 179 lets you deduct the cost of both new and used trucks. Bonus depreciation for 2025 is at 100% and now also covers used trucks. Usually, Section 179 is applied first, and bonus depreciation covers the remaining cost. Even if your business has a loss, bonus depreciation can still help you take a deduction and carry it forward to future years.

Is There A Deadline?

To take advantage of Section 179 for Tax Year 2025, eligible customers must purchase, finance, AND put qualifying equipment into service by December 31, 2025.

Ready to Shop?

Upgrading your fleet now not only gives you new trucks, it can also save your business money. Talk with your tax advisor to make sure your purchase qualifies, and let Velocity Truck Centers help you choose the right truck for your fleet.

Disclaimer: This is for informational purposes only and is not tax advice. We recommend business owners consult with their local tax or accounting advisor for more information on eligibility and the effect of Section 179 and Bonus Depreciation on their business. Please refer to additional Information at IRS.gov: Publication 946, How To Depreciate Property | Internal Revenue Service (irs.gov)

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