Section 179 SUV 2026 Heavy Vehicle Deduction Calculator
Calculate the 2026 Section 179 SUV deduction under the $31,300 heavy-vehicle cap, plus 40% bonus depreciation and regular MACRS on the remainder. Handles GVWR 6,000-14,000 lb SUVs and unlimited-cap pickups with 6+ ft beds.
| Business-use cost basis | — |
| Vehicle category | — |
| §179 expense (capped) | — |
| Bonus depreciation (40% of remaining) | — |
| Regular MACRS Year-1 (20% of remaining) | — |
| Carryforward to future years | — |
| Total Year-1 deduction | — |
Section 179 of the Internal Revenue Code lets businesses expense the cost of qualifying property in the year placed in service instead of depreciating it over years. For 2026, the §179 overall cap is $1,250,000 with phase-out starting at $3,130,000 of total property placed in service (Rev. Proc. 2025-32). SUVs between 6,001 and 14,000 lb GVWR have a separate $31,300 cap under IRC §179(b)(5).
The $31,300 SUV Cap
IRC §179(b)(5) caps §179 expensing at $31,300 for 2026 on SUVs with a Gross Vehicle Weight Rating (GVWR) between 6,001 and 14,000 lb. After §179, you can stack 40% bonus depreciation on the remainder, then 20% regular MACRS in Year 1 (5-year double declining balance with half-year convention). Most owners write off 60-75% of a heavy SUV in Year 1.
Pickups Escape the SUV Cap
Pickups with cargo beds 6 feet or longer (interior length) and GVWR over 6,000 lb avoid the $31,300 SUV cap entirely. They qualify for full §179 up to the $1,250,000 overall limit, then bonus, then MACRS. Same exemption applies to cargo vans with no rear seating and heavy work vehicles over 14,000 lb GVWR (per IRS Pub. 946).
Bonus Depreciation Phase-down
Bonus depreciation under IRC §168(k) is 40% in 2026, down from 60% in 2024 and 100% in 2022. It phases to 20% in 2027 and 0% in 2028 unless extended. Bonus applies to new and used property and stacks on top of §179. Unlike §179, bonus is not limited by business income — it can create or increase a net operating loss.
Two Big Pitfalls
(1) Drop in business use: If business use falls below 50% in any later year, you must recapture the excess §179/bonus and report it as ordinary income. (2) Personal use add-back: Year-1 deduction is multiplied by business-use percentage; if you log only 60% business use, you lose 40% of every dollar of deduction. Keep a contemporaneous mileage log (Cohan rule does not save sloppy records). Last updated May 2026 per Rev. Proc. 2025-32.