Contractors: buying a truck in 2026? Read this first.

100% bonus depreciation is back. That sounds simple… but vehicle deductions are not simple.

Here’s what matters:

• Under 6,000 lbs GVWR? You may get hit with luxury auto caps.• 6,000–14,000 lb SUVs? Section 179 is capped at $32,000.• Section 179 limit overall? $2.56M.• 2026 mileage rate? 72.5¢ per mile.

And the biggest audit trigger? Business use documentation.

If your truck is 80% business, you deduct 80%.If it’s 51% and your logs are sloppy, you’re inviting problems.

Also — large first-year write-offs can create depreciation recapture later when you sell.

Bottom line: Don’t decide at the dealership. Decide with numbers first.

The difference between a “nice truck” and a smart tax strategy is planning.

Disclaimer: This content is provided for educational purposes only and is not legal, tax, accounting, or financial advice. Every situation is unique, so consult your own attorney, CPA, or financial advisor before making decisions based on this information.