Have you been considering investing in your small business this year with a new-to-you vehicle? If so, make Auto Mart USA your first and last stop. We have a vast inventory of used cars, trucks, SUVs and more, and we can explain how to claim a Section 179 tax deduction. This tax incentive can provide significant savings when filing 2026 taxes and enable local business owners to purchase a vehicle they may not have been able to afford otherwise.
Check out the pre-owned Chevy Express vans, Nissan Rogue SUVs and Toyota Tundra trucks we have at our used car dealers near Denver. Whether you want to upgrade your fleet of commercial trucks or write off the purchase of a fuel-efficient used car for your small business, we'll match you with the perfect vehicle that's eligible for the Section 179 tax deduction.
2026 Section 179 Tax Deduction Limits
Section 179 allows businesses to write off up to 100% of expenditures for qualifying vehicles.1 While the full deduction typically applies to commercial vehicles and other "single-use" models, you can take advantage of partial deductions for many traditional passenger vehicles if used for business purposes at least 50% of the time. This means that many of the used cars, SUVs and trucks on our lot may be eligible for the Section 179 deduction. It's also important to note that the Section 179 tax deduction can apply to both new and used vehicles -- what matters is that the equipment is "new to you" and that it is put into service by December 31, 2026.
There are also limits placed on how much a business can write off each year -- ensuring that the Section 179 tax incentive primarily benefits smaller businesses rather than large corporations. For 2026, the Section 179 limits are:
- 2026 Deduction Limit: $2,560,0001
- Good on new and used equipment (as long as new to the buyer)
- Purchased or leased
- 2026 Spending Cap: $4,090,0001 -- This is 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)
- Deduction begins to be reduced on a dollar-for-dollar basis -- this cap is what makes it a "small business tax incentive"
- Complete phase-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 Spending Cap is reached
- Applies to new and used
- Must be purchased and put into use before Dec. 31, 20261
- Must be used for business purposes more than 50% of the time
- Must be titled in the company's name (not the company's owner's name)
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
Used Cars Near Denver, CO
Contact Auto Mart USA to learn more about the used SUVs we have on our lot or how you can request a specific vehicle on our website. From Certified Pre-Owned Ford trucks and SUVs to fuel-efficient Honda sedans and minivans, there's something for everyone here.
When claiming Section 179 deductions on used cars, we always recommend you consult an accountant who specializes in taxation so they can advise you properly regarding eligibility requirements and filing procedures.
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1 See dealer for details.
2026 Section 179 FAQs
Can I claim the Section 179 tax deduction on a used vehicle at Auto Mart USA?
Yes, the Section 179 tax deduction applies to both new and pre-owned vehicles as long as they are new to the buyer and put into business service by December 31, 2026. Small business owners visiting Auto Mart USA near Denver can browse our eligible pre-owned inventory including used trucks and commercial vans to find the right vehicle for their fleet.
What are the 2026 Section 179 deduction limits for small businesses near Denver?
For the 2026 tax year, the Section 179 deduction limit is $2,560,000 with a total spending cap of $4,090,000 before the deduction begins to reduce. Local business owners can write off up to 100% of qualifying expenditures on single-use commercial vehicles, while heavy SUVs over 6,000 pounds qualify for a maximum deduction of $32,000 at our used car dealership.
Which vehicles qualify for the Section 179 write off at Auto Mart USA?
Auto Mart USA offers a vast inventory of qualifying passenger and commercial vehicles, such as pre-owned Chevy Express vans, Nissan Rogue SUVs, and Toyota Tundra trucks. Vehicles must be used for business purposes more than 50% of the time and titled in the company name to be eligible for the deduction near Denver.
How much is the 2026 bonus depreciation for qualifying business vehicles?
The 2026 bonus depreciation rate is 100%, allowing small business owners near Denver to immediately deduct a large percentage of the purchase price on eligible assets. This incentive applies to new and used vehicles bought at Auto Mart USA, provided the vehicle is put into service before December 31, 2026.
