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Every December, business owners ask us the same question: if I buy a truck before December 31, can I write it off this year? For 2026 the answer is often yes, and the rules are friendlier than they've been in years. The One Big Beautiful Bill Act made 100% bonus depreciation permanent for vehicles acquired after January 19, 2025, and Section 179's limits rose again for 2026. Here's which Ram trucks and vans qualify, what the limits are, and what has to happen before year-end.
The short version. A Ram pickup or ProMaster van rated over 6,000 pounds GVWR, bought (not leased), used more than 50% for business and placed in service by December 31, 2026, can often be deducted in full in the first year using Section 179, 100% bonus depreciation or both. This is general information, not tax advice. Confirm your situation with your CPA before you buy.
2026 Section 179 and bonus depreciation at a glance
| Rule | 2026 |
|---|---|
| Maximum Section 179 deduction | $2,560,000 |
| Phase-out begins | Total qualifying purchases above $4,090,000 |
| Section 179 cap on heavy SUVs (6,001 to 14,000 lbs. GVWR) | $32,000 |
| Bonus depreciation | 100% for qualifying property acquired after January 19, 2025, with no SUV cap |
| Business use | More than 50%; the deduction is limited to your business-use percentage |
| Deadline | Placed in service, meaning delivered and ready for business use, by December 31, 2026 |
Which Ram trucks and vans qualify
The IRS sorts vehicles by gross vehicle weight rating (GVWR), printed on the sticker inside the driver's door. Every current Ram 1500, Ram 2500, Ram 3500 and ProMaster is rated above 6,000 pounds. What changes the math is the bed length or body style:
| Ram model | Why it qualifies | Section 179 treatment |
|---|---|---|
| Ram 1500 with the 6'4" box (Quad Cab or Crew Cab) | Over 6,000 lbs. GVWR; the 76.3-inch bed is at least 6 feet long | Not subject to the $32,000 SUV cap |
| Ram 1500 Crew Cab with the 5'7" box | Over 6,000 lbs. GVWR, but the 67.4-inch bed is under 6 feet | Section 179 capped at $32,000; 100% bonus depreciation can cover the rest |
| Ram 2500 and 3500 pickups | Well over 6,000 lbs. GVWR, with 6'4" or 8' boxes | Not subject to the SUV cap |
| Ram ProMaster cargo van | Over 6,000 lbs. GVWR, no seating behind the driver | Not subject to the SUV cap |
| Heavy SUVs, such as the Jeep Grand Wagoneer | Over 6,000 lbs. GVWR | Section 179 capped at $32,000; 100% bonus depreciation can cover the rest |
Check the GVWR on the exact vehicle you're buying; it varies by cab, engine and drivetrain. We can print the spec sheet for any truck in our commercial inventory.
Section 179 or bonus depreciation?
With 100% bonus depreciation back, a 5'7" Crew Cab used fully for business can usually still be written off in year one: $32,000 under Section 179 and the rest through bonus depreciation. The bed-length rule matters most when your CPA prefers Section 179, for example to control how much of the deduction you take this year. Two differences your accountant will weigh:
- Section 179 is limited to your business income. Bonus depreciation isn't, so it can create a loss.
- Section 179 is elected asset by asset. That gives you more control over how much you deduct and when.
If business use later drops to 50% or less, part of the deduction can be recaptured as income. Keep a mileage log from day one.
What has to happen before December 31
- Take delivery in 2026. Placed in service means the vehicle is in your hands and ready for business use. A truck ordered in December that arrives in January counts for 2027.
- Buy or finance it. Financed purchases qualify; you can deduct the full cost even though you're still making payments. A standard lease doesn't qualify for Section 179; lease payments are deducted differently.
- Plan for upfits early. If your ProMaster needs shelving, racks or a ladder rack, ask your CPA how upfit timing affects your placed-in-service date, and leave time for the work.
- Keep the paperwork. Your buyer's order, the window sticker showing GVWR, and your mileage log.
More for business buyers
Ram commercial incentives and upfit programs change through the year; see our commercial incentives and the Golling Business Link program. Shopping for a half-ton? Start with our 2026 Ram 1500 page. Our Section 179 overview has a shorter summary, and Stellantis employees and affiliates should also read Stellantis employee pricing, explained.
How we'd approach it, from the sales floor
Call your CPA before you call us, and bring two numbers back: how much you want to deduct this year and your expected business-use percentage. Then we'll match the truck to the rule: a 6'4" box if Section 179 is the plan and you want to skip the SUV cap, or the 5'7" Crew Cab if your accountant is using bonus depreciation anyway. The one deadline that doesn't move is December 31, so pick a truck that's on the ground, not one that's on order.
Matt Chabot, General Sales Manager
Questions we hear at the store
Does a Ram 1500 qualify for Section 179 in 2026?
Yes, generally. Every current Ram 1500 is rated above 6,000 pounds GVWR. With the 6-foot-4-inch box, which is at least 6 feet long, it is not subject to the $32,000 SUV cap. A Crew Cab with the 5-foot-7-inch box is capped at $32,000 under Section 179, but 100% bonus depreciation can usually cover the rest. Confirm with your tax professional.
What is the Section 179 limit for 2026?
The maximum Section 179 deduction for 2026 is $2,560,000, phasing out once total qualifying purchases exceed $4,090,000. SUVs rated between 6,001 and 14,000 pounds GVWR are capped at $32,000 under Section 179.
Is bonus depreciation 100% in 2026?
Yes. The One Big Beautiful Bill Act permanently restored 100% bonus depreciation for qualifying property acquired after January 19, 2025, and it has no SUV cap.
Can I take Section 179 on a leased truck?
A standard lease does not qualify for Section 179. Lease payments for business use are generally deducted as an expense instead. Financed purchases do qualify.
When does a truck have to be delivered to count for 2026?
It must be placed in service by December 31, 2026, meaning delivered and ready for business use. A vehicle ordered in 2026 but delivered in 2027 counts for the 2027 tax year.
Do Ram ProMaster vans qualify for Section 179?
Yes, generally. ProMaster cargo vans are rated above 6,000 pounds GVWR and have no seating behind the driver, so they are not subject to the $32,000 SUV cap. Ask your tax professional how upfits affect timing.