Section 179 in 2026: How Car Haulers Can Write Off a Truck or Trailer

Buying a truck or trailer before the end of the year? Section 179 might be the best reason to do it now instead of waiting for spring.

The numbers for 2026

For 2026, the Section 179 deduction caps at $2,560,000, with a total equipment purchase limit of $4,090,000 before the deduction starts phasing out. On top of that, 100% bonus depreciation is available — so between the two, most car haulers can write off the full purchase price of a rig in the first year instead of depreciating it over 5–7 years.

On a $70,000 trailer, that’s the whole $70,000 against this year’s income. At a 21% tax bracket, that’s roughly $14,700 back in your pocket — real money toward your next load, your insurance, or your down payment on the next unit.

The catch: December 31 is a hard deadline

The equipment has to be placed in service by December 31 to count for that tax year. “Placed in service” means delivered, set up, and ready to work — not just ordered, not just financed, not sitting on a lot with a deposit on it. A deal you sign on December 30 that doesn’t deliver until January doesn’t count for 2026.

That’s why the fall is buying season for smart operators: find the equipment, close, take delivery, and put it to work before the ball drops.

Used equipment counts too

Here’s the part a lot of haulers miss: used equipment qualifies, as long as it’s new to you. A 2021 Cottrell, a used Peterbilt package, a pre-owned Sun Country — all of it can be written off the same way as brand-new iron. For a business like ours, where most of the best haulers change hands used, that’s the whole ballgame.

What qualifies

• Car hauler trailers (Cottrell, Sun Country, Wally-Mo, Buckeye, flatbeds)
• Trucks and truck + trailer packages
• Business vehicles used more than 50% for work

The equipment has to be used in your business, and the deduction can’t exceed your business’s taxable income — so run your exact numbers past your tax pro before you buy. This article is a starting point, not tax advice.

The bottom line

If you’re planning to add a trailer or upgrade your truck in the next six months anyway, pulling the purchase into 2026 can turn it into a five-figure tax break. Inventory moves fast in the fourth quarter for exactly this reason.

Browse car hauler equipment for sale — and if you need help putting the deal together, our financing options include owner financing on select units. Call Victor at 954-947-3096.

Sources: IRS Section 179 guidance; Commercial Credit Group, “Section 179” equipment guide (June 18). Figures are for tax year 2026.