Section 179 Tax Deduction in Raynham, MA

Not all work gets done in an office. Every day, thousands of business owners hit the road to earn their keep, and each one of them needs a reliable set of wheels to do so. Thanks to the Section 179 tax deduction, we're able to support businesses in Greater Boston, the South Shore and beyond. This IRS tax code is designed to give small- and medium-sized businesses a tax benefit when purchasing an eligible vehicle or other equipment.

If you want to join the many local business owners who take advantage of Section 179, visit our Nissan dealership near Wareham. We love helping small businesses grow their operation one vehicle at a time, so come find your company's next work truck, van or SUV today.

2026 Section 179 Tax Deduction Overview & Limits

Qualifying new Nissan models and used cars bought in the 2026 tax year qualify under current Section 179 rules. Just make sure that you enter your new-to-you vehicle into service by December 31, 2026, as putting it into use during the current calendar year is one of the criteria for claiming your deduction.¹ To learn more about which new Nissan vehicles qualify for Section 179 savings, visit our local dealership and talk with our team.

• 2026 Deduction Limit: $2,560,000¹
  • Good on new and used equipment, as long as it is 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.
  • The deduction begins to be reduced on a dollar-for-dollar basis, which is what makes Section 179 a small-business tax incentive.
  • Complete phase-out occurs at $6,650,000.
• 2026 Bonus Depreciation: 100%¹
  • 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 equipment.
  • Must be purchased and put into use before December 31, 2026.¹
• Vehicle must be used for business purposes more than 50% of the time.
• Vehicle must be titled in the company's name, not the company's owner's name.

Which Nissan Vehicles Qualify for Section 179?

• New & Used Vocational Trucks and Vans: Full Section 179 deduction available.¹
• Heavy SUVs & Trucks Over 6,000 lbs. GVW: Maximum Section 179 deduction of $32,000.¹ Some pickups and vans are excluded from this limitation.
• Cars, Light Trucks & SUVs Under 6,000 lbs.: Subject to IRS "luxury auto" depreciation limits under Section 280F.¹

Check out new trucks and qualifying options in our pre-owned vehicle inventory to see how you can upgrade your business and save in the process. Eligible Nissan models may include, but are not limited to:

• Nissan Frontier

How Do I Use the Section 179 Tax Incentive?

Your final Section 179 deduction will depend on several factors. The vehicle's weight, business usage and other qualifying criteria will determine whether you can deduct all or a portion of the purchase price. We've provided 2026 Section 179 tax deduction information here, but please don't hesitate to reach out to our Raynham commercial vehicle experts for more information.