Section 179
Section 179 Trucks & Vans in Gurnee: Put Your Next Vehicle to Work for Your Business
If you own a business, the truck or van you buy before year-end could lower your federal tax bill. At Gurnee CDJR, we help contractors, landscapers, tradespeople and fleet managers find Section 179 trucks and vans in Gurnee that fit the job, from heavy-duty Ram pickups to Ram ProMaster cargo vans. This page explains how Section 179, bonus depreciation and business use work for the 2026 tax year, which vehicles to ask about and what to do before December 31, so you can walk into your tax professional’s office with the right questions.
2026 Business Vehicle Tax Benefits at a Glance
- $32,000: the Section 179 cap for certain heavy SUVs
- 100%: the bonus depreciation rate on eligible business-use basis*
- More than 50%: the qualified business use most vehicles need
What Is the Section 179 Deduction?
The Section 179 deduction lets a business elect to deduct some or all of the cost of qualifying equipment, including many work vehicles, in the year it is placed in service, instead of spreading that cost over several years.
How much you can deduct depends on the vehicle. For tax years beginning in 2026, a $32,000 per-vehicle cap applies to certain heavy SUVs and passenger-oriented vehicles with a gross vehicle weight rating (GVWR) over 6,000 lbs and not over 14,000 lbs. Certain pickups with a qualifying cargo area at least 6 feet long and certain cargo vans are excluded from this SUV cap. That is why heavy-duty trucks and cargo vans get so much attention at year-end. Always verify the exact vehicle and configuration.
Section 179 also has overall limits. For 2026, the maximum Section 179 deduction is $2,560,000, reduced dollar for dollar once your total qualifying equipment purchases for the year exceed $4,090,000. The deduction is also limited to your business income.
How Does Bonus Depreciation Work With Section 179?
Bonus depreciation is a separate benefit, and it can work alongside Section 179. 100% bonus depreciation applies to eligible property acquired and placed in service after January 19, 2025.
- New and used: qualifying new and used vehicles may be eligible.
- Works after the cap: it can deduct the remaining eligible business-use basis after Section 179, even when the heavy-SUV cap applies.
- Limits still apply: passenger-auto limits and other eligibility rules can restrict the deduction, especially on lighter vehicles rated at 6,000 lbs GVWR or less.
Because the two benefits interact, your tax professional will decide how much to take under each one.
Which Vehicles Over 6,000 lbs Should You Ask About?
GVWR is printed on the label inside the driver’s door jamb, and our team can confirm it for any vehicle you are considering. These are the Gurnee CDJR models business buyers ask about most.
| Vehicle | Why business buyers look at it | Section 179 note |
|---|---|---|
| Ram 2500 Heavy Duty | Heavy-duty towing and payload, with an available Cummins turbo diesel engine | Rated well over 6,000 lbs GVWR; beds 6 feet or longer may be excluded from the SUV cap |
| Ram 3500 Heavy Duty | Ram’s most capable pickup, with available dual rear wheels for heavy trailers | Rated well over 6,000 lbs GVWR; beds 6 feet or longer may be excluded from the SUV cap |
| Ram Chassis Cab | Built to carry dump, flatbed, stake and service bodies | Ask how the finished upfit affects the vehicle’s treatment |
| Ram ProMaster cargo van | Front-wheel drive, a low load floor and several roof heights and lengths | Qualifying cargo vans may be excluded from the SUV cap |
| Ram 1500 with the 6-foot-4-inch box | Half-ton comfort with a full-length work bed | Bed length matters; a shorter box is generally subject to the SUV cap |
| Select Jeep Wagoneer and Grand Wagoneer models | Full-size, three-row SUVs for client-facing work | Heavy SUVs fall under the $32,000 cap, with bonus depreciation possible on the rest |
Business Use Rules and Records: What You Need to Qualify
For typical business vehicles subject to listed-property rules, qualified business use must be more than 50% to claim Section 179 or bonus depreciation, and only the business-use portion is eligible.
- Ordinary commuting between home and your regular workplace counts as personal use.
- Keep timely mileage records showing dates, destinations, business purpose and miles.
- Track your total annual mileage, too.
- If business use drops to 50% or less during the recovery period, part of the deduction can be recaptured.
Plan Your Section 179 Purchase Before December 31, 2026
For calendar-year taxpayers, the vehicle must be ready and available for business use by December 31, 2026. Ordering a vehicle or paying for it is not enough on its own. Here is a simple plan:
- Talk with your tax professional about your income, your expected business use and whether Section 179, bonus depreciation or both make sense.
- Choose the right vehicle for the work, and ask us to confirm its GVWR, bed length or van configuration.
- Line up financing early through our business-friendly auto financing options.
- Allow time for upfits such as racks, shelving, plows or service bodies, so the vehicle is ready to work before year-end.
- Take delivery and start your mileage log on day one.
Shop Heavy-Duty Ram Trucks and ProMaster Vans in Gurnee
Our Gurnee showroom stocks the Section 179 trucks and vans business owners ask about most, ready for test drives today.
Ram 2500 and Ram 3500 Heavy Duty Trucks
If your work involves equipment trailers, heavy materials or long days on the job site, browse new Ram 2500 trucks in Gurnee. Choose from work-ready Big Horn crew cabs up to the off-road Power Wagon and the upscale Laramie Mega Cab. For the heaviest loads, explore Ram 3500 heavy-duty pickups, including Tradesman crew cab trucks built to work. Both are available with gas and Cummins turbo diesel power, and the Ram Chassis Cab is ready for the body your business needs.
Ram ProMaster Cargo Vans
For plumbers, electricians, HVAC techs and delivery routes, shop Ram ProMaster cargo vans in standard and high-roof, regular and extended-length layouts. The front-wheel-drive layout gives you a low, flat load floor, which makes loading easier and leaves more room for shelving and racks.
Why Choose Gurnee CDJR for Your Business Vehicle?
Our commercial vehicle team in Gurnee works with small businesses and fleets every day. We keep commercial inventory in stock, and we offer dedicated sales, finance and service staff for business customers. Ram Business Link membership comes with no membership fee, and our network of Bailment Pool partners can help with upfits.
After the sale, business customers get priority first-in-bay service, extended hours, 24/7 towing, a free loaner program and free shuttle service to keep you on the job. Whether you are coming from Waukegan, Libertyville or Grayslake, it is easy to stop by and learn more about Gurnee CDJR.
Frequently Asked Questions About Section 179 Trucks and Vans at Gurnee CDJR
Which Ram trucks and vans can qualify for Section 179?
Ram 2500, Ram 3500, Ram Chassis Cab and Ram ProMaster cargo vans are all rated well above 6,000 lbs GVWR, so they are the models business owners ask about most. Pickups with a cargo bed at least 6 feet long and qualifying cargo vans are generally excluded from the $32,000 heavy-SUV cap. Eligibility depends on the exact configuration and your business use, so confirm each vehicle with your tax professional.
What is the difference between Section 179 and bonus depreciation?
Section 179 is an election to deduct some or all of a qualifying vehicle’s business-use cost in the year it goes into service, and it is limited by your business income. Bonus depreciation is a separate benefit that can deduct the remaining eligible business-use basis, and it is not limited by business income in the same way. Many businesses use both together, but your tax professional decides the right mix.
When do I need to take delivery to claim the deduction for 2026?
For calendar-year taxpayers, the vehicle must be ready and available for business use by December 31, 2026. Ordering a truck or putting down a deposit is not enough on its own. Plan around upfit time, title and registration so your vehicle is in service before year-end.
Can I finance my truck or van and still use Section 179?
Generally, yes. A vehicle you buy with a loan can still qualify, because the deduction is based on the vehicle’s cost rather than how much you paid up front. A leased vehicle is treated differently, and lease payments are usually deducted as a business expense instead. Our finance team can walk you through both options while your tax professional confirms the treatment.
Do used trucks and vans qualify for Section 179 and bonus depreciation?
Qualifying used vehicles may be eligible for both, as long as the vehicle is new to your business and meets the same business-use rules. A pre-owned heavy-duty truck or cargo van can be a practical way to put a capable vehicle to work before year-end. Your tax professional can confirm whether a specific used vehicle qualifies.
How much business use do I need, and what records should I keep?
For most business vehicles, qualified business use must be more than 50% to claim Section 179 or bonus depreciation, and only the business-use share is deductible. Ordinary commuting counts as personal use. Keep a timely mileage log with dates, destinations, business purpose and miles, plus your total annual mileage, because dropping to 50% or less in a later year can trigger recapture.
Serving Gurnee and Surrounding Communities
Gurnee CDJR is proud to serve business owners and drivers from Gurnee, Waukegan, Libertyville, Mundelein, Grayslake, Zion, Antioch, Fox Lake, Round Lake, Lake Villa, Crystal Lake, and beyond.
Gurnee CDJR
7255 Grand Ave
Gurnee, IL 60031
Sales: 224-677-7601 | Service: 224-677-7602
Sales hours: Monday to Friday 9:00 AM to 8:00 PM, Saturday 9:00 AM to 6:00 PM, Sunday closed