Section 179 Eligible Vehicles
Deadline · December 31, 2026
Section 179 Eligible Vehicles in Stock
Every new GMC on our lot qualifies for a Section 179 write-off at one of three levels — it's the size of the deduction that changes, not whether you get one. At Weirs GMC we've been writing work trucks for contractors, landscapers, plumbers and excavators from Portland to Kennebunk for over sixty years, and the one thing we tell every business owner in the fourth quarter is the same: the deduction follows delivery, not a signed buyer's order. The truck has to be working for your business before December 31.
$2,560,000Maximum Section 179 deduction for tax year 2026
100%Bonus depreciation on qualifying vehicles
Dec 31Last day to place a vehicle in service for 2026
[ HERO IMAGE — SIERRA 2500HD JOB SITE ]
What Qualifies
Three write-off levels, and every GMC we stock lands in one
The short version: if your business uses the vehicle more than 50% of the time and you place it in service by December 31, 2026, you get a Section 179 deduction. Heavy trucks with a six-foot box, cargo vans and chassis cabs can be written off in full with no per-vehicle cap. Heavy SUVs and short-box pickups cap at $32,000 under Section 179 — but 100% bonus depreciation covers the remaining basis, so the first-year write-off can still reach the full purchase price. Lighter vehicles are limited to $20,300 of first-year depreciation for 2026.
Which tier a vehicle lands in
GVWR — the gross vehicle weight rating on the driver's door jamb sticker — and, for pickups, whether the cargo box measures at least six feet inside, bulkhead to closed tailgate. Check the sticker on the specific unit before you count on a category; it changes by cab, drivetrain and package.
| Tier | What's in it | First-year write-off |
|---|---|---|
| Full expensing Over 6,000 lbs GVWR with a 6 ft or longer box, cargo vans, chassis cabs |
Sierra 1500 with the 6'6" standard box or 8' long box · Sierra 2500HD · Sierra 3500HD SRW and DRW · Sierra 3500HD Chassis Cab · Savana Cargo Van · Savana Cutaway · Savana Passenger with 10+ seats | Up to 100% of the purchase price, no per-vehicle cap |
| Capped, then bonus 6,001–14,000 lbs GVWR, passenger body or box under 6 ft |
Sierra 1500 with the 5'8" short box, including Denali and AT4 · Yukon and Yukon XL · Acadia · Canyon in configurations over 6,000 lbs · Sierra EV · HUMMER EV Pickup and SUV · Savana Passenger under 10 seats | $32,000 under Section 179, plus 100% bonus depreciation on the balance — which in most cases still reaches the full purchase price |
| Light vehicle limit 6,000 lbs GVWR or less |
Terrain · Canyon in configurations rated at or under 6,000 lbs | Up to $20,300 of first-year depreciation for 2026 under the Section 280F limits |
The six-foot box rule, because it surprises people: a crew cab Sierra 1500 with the 5'8" box is treated as an SUV and hits the $32,000 Section 179 cap. The same truck with the 6'6" box escapes the cap entirely. If you're deciding between two trucks on our lot and the write-off matters, box length is the spec to check.
Tax, title, license and dealer fees (unless itemized above) are extra. Not available with special finance or lease offers. The Manufacturer’s Suggested Retail Price excludes tax, title, license, dealer fees and optional equipment. Dealer sets final price.
The Manufacturer's Suggested Retail Price excludes tax, title, license, dealer fees and optional equipment. Dealer sets final price.
More Info
Timing
December 31 is a delivery deadline, not a paperwork deadline
We see the same thing every December: somebody calls the week of Christmas wanting a chassis cab with a dump body on it, and there isn't a body shop in New England that can turn that around in five days.
If the truck needs an upfit
A chassis cab isn't in service until the body is on it and it's working — plow, dump body, service body, rack, liftgate. Order by mid-November to be safe. After that you're gambling on an upfitter's schedule.
If the truck is on the lot
Stock units move quickly, but financing, titling, insurance and registration all have to land before year end, and the last week of December is short on business days in Maine. Two weeks of runway is comfortable.
[ MID IMAGE — CHASSIS CAB UPFIT ]
How It Works Here
What to bring, and what we'll tell you
Bring three things
- What the truck has to do — payload, plow, tow rating, upfit.
- Your business entity and roughly what percentage of use is business.
- Your CPA's read on whether you want Section 179, bonus depreciation, or a mix. On a Maine return that split matters, because Maine treats bonus depreciation differently from the federal rules.
What we'll tell you
- Which tier the specific unit falls in, verified off the door jamb sticker — not a guess off the model name.
- Honestly whether we can have it delivered, registered and working before December 31.
- If we can't, what we do have in stock that we can.
We're at 1513 Portland Rd in Arundel, ten minutes from Biddeford and Kennebunk, about twenty-five from Portland. Family-owned since 1961.
Common Questions
Section 179 questions we get on the lot
Does every vehicle on this page qualify?
Yes, at one of the three levels above, as long as your business uses it more than 50% of the time and you place it in service by December 31. What changes between a Sierra 3500HD and a Terrain isn't whether you get a deduction — it's how big it is.
Does a used truck qualify for Section 179?
Yes. The vehicle has to be new to you, not new off the truck. A pre-owned Sierra 2500HD bought here and put to work before December 31 qualifies the same way a new one does, as long as you didn't acquire it from a related party.
Can I finance it and still take the deduction?
Yes. Section 179 is based on the purchase price, not on how much cash you put down. A financed truck placed in service in 2026 is generally deductible in full for 2026 even if you've made one payment. That's the part most business owners find hardest to believe.
What if my upfit isn't finished by December 31?
Then the vehicle most likely isn't placed in service for 2026 and the deduction moves to 2027. "Placed in service" means ready and available for its job in your business. A chassis cab sitting at the upfitter waiting on a dump body doesn't meet that test — order upfit units by mid-November.
Do I have to use the truck 100% for business?
No, but business use has to be more than 50% in the year you place it in service, and the deduction is reduced to your business-use percentage. A $70,000 truck used 80% for business gives you a $56,000 basis. Keep a mileage log — if business use later drops to 50% or below, part of the deduction is recaptured as income.
How does Maine treat this?
Maine conformed to the federal Section 179 rules for tax year 2025, but Maine continues to decouple from federal bonus depreciation and requires depreciation over the asset's normal life instead. That makes the Section 179 portion of a write-off more valuable on a Maine return than the bonus portion. Confirm the current year's treatment with your tax advisor.
Weirs GMC · Arundel, Maine
Everything below is on the ground and deliverable
Tell us what the truck has to do and when you need it working, and we'll tell you straight whether we can have it in service before December 31.
Weirs GMC, 1513 Portland Rd, Arundel, ME 04046. This page is general information, not tax advice, and Weirs Motor Sales is not a tax advisor. Eligibility, limits and the treatment of any particular vehicle depend on your business, your entity type, your business-use percentage and federal and Maine law, all of which can change. Figures reflect IRS inflation adjustments for tax year 2026 and the depreciation provisions of Public Law 119-21. Consult your own tax advisor before making a purchase decision. Last updated September 2026.
[ CLOSING IMAGE — WORK TRUCKS ON THE LOT ]