Chevy Section 179 Tax Deduction in Chowchilla, CA

If you own a small business or work for yourself around Chowchilla and Modesto, the Section 179 tax deduction for tax year 2026 may help you invest in the work-ready vehicles that keep your operation moving.

Our team at Steves Chevrolet of Chowchilla, proudly serving "A Chevy Kind of Town" since 2004, helps local business owners, farmers and fleet operators understand how qualifying Chevy trucks, vans and SUVs may fit into their vehicle tax strategy. This content is for informational purposes only, so please consult a qualified tax professional to confirm how Section 179 applies to your specific situation.

Person using calculator and writing on financial documents.
Chevrolet commercial lineup.

2026 Section 179 Tax Deduction Overview & Limits

Section 179 of the IRS tax code lets eligible businesses deduct the cost of qualifying equipment, including certain business-use Chevy vehicles, in the year they are purchased and placed into service. It's designed as a true small-business incentive, and the general guidelines below can help you start the conversation with your tax advisor and our finance team.

  • 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)

Chevrolet Silverado Hd

Which Chevy Vehicles Qualify for Section 179?

How a vehicle qualifies under Section 179 depends largely on its Gross Vehicle Weight Rating (GVWR) and how it's used for your business. Heavier work-focused trucks and vans generally receive 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

Eligible Chevy models may include, but are not limited to:

  • Silverado 1500
  • Silverado EV 
  • Silverado HD
  • Colorado
  • Express Cargo Van
  • Express Passenger Van
  • Suburban
  • Tahoe
  • Traverse
Person signing car purchase agreement with keys and toy car on desk

How Do I Use the Section 179 Tax Incentive?

Taking advantage of Section 179 starts with choosing a qualifying Chevy 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 Chevy finance center can help you explore purchase and lease options that fit your goals, though your accountant or tax professional should always confirm the exact deduction you can claim.

Chevy Section 179 Tax Deduction FAQs

Can vehicles be deducted under Section 179?

Yes, Section 179 lets eligible businesses deduct the cost of qualifying business-use Chevy vehicles in the year they are purchased and placed into service. At Steves Chevrolet of Chowchilla in Chowchilla, CA, our team can help you explore qualifying Chevy trucks, vans and SUVs, though your tax professional should confirm your specific eligibility.

Does Section 179 apply for used car purchases?

Yes, Section 179 is good on new and used equipment as long as the vehicle is new to the buyer, purchased or leased and placed into business use before December 31, 2026. Visit Steves Chevrolet of Chowchilla near Modesto to explore our new and used commercial inventory today.

Can Section 179 be claimed multiple times?

Section 179 can generally be applied each tax year to qualifying equipment you purchase and place into service, subject to the annual deduction limit and spending cap. Because the details depend on your situation, please consult a qualified tax professional to confirm how it applies to your business.

What is the Section 179 tax deduction limit?

For 2026, the Section 179 deduction limit is $2,560,000, and businesses that exceed the spending cap may also take advantage of 100% bonus depreciation on eligible new and used equipment. Our Chevy finance center at Steves Chevrolet of Chowchilla can help you explore purchase and lease options that fit your goals.

What is the 2026 Section 179 spending cap?

The 2026 spending cap is $4,090,000, which is the maximum that can be spent on equipment before your Section 179 deduction begins reducing on a dollar-for-dollar basis, with a complete phase-out at $6,650,000. Contact Steves Chevrolet of Chowchilla in Chowchilla, CA to put Section 179 to work before the December 31, 2026 deadline.

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Steves Chevrolet of Chowchilla 37.1248, -120.2469.