What is the 2026 Section 179 SUV cap?
A vehicle has to be in service by year-end to take Section 179 or bonus depreciation. The 2026 SUV cap in the TaxBooks brief is $31,300. Section 179 / bonus depreciation require placed-in-service by year-end. SUV/heavy vehicle caps apply. Do not recommend write-offs without a real business purchase and placed-in-service date.
Time a real purchaseIRC §179, §168(k). Planning aid, not CPA advice.