Discover the Chevy Section 179 Tax Deduction at Aztec Chevrolet

If you're a small business owner or self-employed professional in South Texas, the Section 179 tax deductioncould help you save significantly on your 2026 tax bill while upgrading your business fleet.

At Aztec Chevrolet, we work with entrepreneurs, contractors, ranchers and independent operators every day who are looking to put a reliable Chevy truck, SUV or van to work -- and take advantage of valuable federal tax incentives at the same time. We're here to give you a clear overview of how Section 179 works, which Chevrolet models may qualify and how to get started on your tax-advantaged vehicle purchase. Reach out today to upgrade your commercial fleet while reducing your tax burden.

US tax form 1040, US Treasury check, and US dollar bills.
Chevrolet Silverado 1500

2026 Section 179 Tax Deduction Overview & Limits

Section 179 allows qualifying businesses to deduct the full purchase price of eligible equipment and vehicles during the tax year they are placed in service. For tax year 2026, this incentive remains oneof the most powerful tools available to small business owners looking to invest in their operations while reducing their tax burden. 

Whether you're purchasing a used car or leasing a new Chevy, Section 179 can apply -- but specific rules and thresholds determine how much you can write off. Below is a breakdown of the key limits and requirements for 2026.1

  • 2026 Deduction Limit: $2,560,0001
    • Good on new and used equipment (as long as new to the buyer).
    • Purchased as well as leased vehicles qualify.
  • 2026 Spending Cap: $4,090,0001
    • Defined as: 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).
    • Spend beyond this cap and your allowed Section 179 deduction begins to be reduced on a dollar-for-dollar basis, making it a true "small business tax incentive".
    • Deduction is completely phased 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 Section 179 Spending Cap is reached.
    • Applies to both new and used vehicles.
  • For your vehicle purchase to qualify under Section 179, it must be:1
    • Purchased and put into use before Dec. 31, 2026.
    • Used for business purposes more than 50% of the time.
    • Titled in the company's name (not the company's owner's name).

Which Chevy Vehicles Qualify for Section 179?

Not all vehicles qualify equally under Section 179. The IRS categorizes vehicles based on their Gross Vehicle Weight Rating (GVWR), and the deduction limits vary accordingly. Generally, heavier-duty trucks and commercial vans offer the most favorable treatment.

At Aztec Chevrolet, our team can help you identify which models in our inventory meet the weight and use requirements that align with your business needs. Check out the accompanying reference chart for a breakdown of differences between vehicle classes, or reach out to our team for more details.1

Chevrolet Silverado 1500

Deduction Eligibility

  • 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
Chevrolet Commercial

Eligible new Chevy models may include, but are not limited to:1

  • Silverado 1500
  • Silverado EV
  • Silverado HD
  • Colorado
  • Express Cargo Van
  • Express Passenger Van
  • Suburban
  • Tahoe
  • Traverse

How Do I Use the Section 179 Tax Incentive?

Taking advantage of Section 179 starts with understanding your business structure, your expected income for the year and your equipment needs. You'll want to work closely with your accountant, CPA or tax advisor to calculate your potential deduction and ensure the vehicle is used more than 50% for business purposes. The vehicle must also be titled in your business name -- not your personal name -- and placed in service by December 31, 2026.1

Once you've identified the right Silverado or Express from our Chevy Business Elite inventory, the Aztec Chevrolet finance team can help structure your lease or purchase in a way that supports your tax strategy. We're here to make the process as straightforward as possible so you can get back to running your business.

Person signing car purchase agreement with keys and toy car on desk

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