2026 Section 179 Deduction: Qualifying Ram, Jeep, Dodge and Chrysler Vehicles
If you buy a truck, van or SUV for your business, Section 179 and bonus depreciation can let you deduct much or all of its cost on your 2026 taxes instead of depreciating it over several years. Here is how the 2026 rules work and which Ram, Jeep, Dodge and Chrysler models qualify.
2026 Section 179 and bonus depreciation at a glance
| Section 179 deduction limit | $2,560,000 |
|---|---|
| Phase-out begins (total equipment placed in service) | $4,090,000 |
| Section 179 limit for heavy SUVs (6,001-14,000 lbs GVWR) | $32,000 |
| Bonus depreciation (qualified property acquired after Jan. 19, 2025) | 100% |
| Placed-in-service deadline | December 31, 2026 |
Which vehicles qualify
- Gross vehicle weight rating (GVWR) over 6,000 lbs. It is printed on the sticker inside the driver's door jamb.
- Used more than 50% for business. The deduction is limited to the business-use percentage.
- Bought (or financed) and placed in service in 2026. Financing counts; the vehicle must be in use for your business by December 31.
- New or used. Used vehicles qualify if they are new to your business.
Section 179 vehicle list: Ram trucks and vans
Ram 2500 and 3500 (6'4" or 8' box)
Heavy-duty pickups with a bed of 6 feet or longer are not subject to the $32,000 SUV cap, so the full business-use cost can generally be deducted under Section 179 or bonus depreciation.
Ram 1500 with the 6'4" box
A Ram 1500 with a 6'4" bed and a GVWR over 6,000 lbs is treated like a work truck: the $32,000 cap does not apply.
Ram 1500 Crew Cab with the 5'7" box
Pickups with a bed shorter than 6 feet fall under the $32,000 Section 179 cap. 100% bonus depreciation can generally cover the rest of the cost, so most or all of it can still be deducted in 2026.
Ram ProMaster cargo vans
Cargo vans with no seating behind the driver's row and an enclosed cargo area are not subject to the SUV cap.
Ram chassis cabs and upfitted trucks
Chassis cabs and vehicles fitted for work (service bodies, dump beds, box trucks) generally qualify in full, including the cost of the upfit.
Jeep, Dodge and Chrysler SUVs and vans over 6,000 lbs
Jeep Wrangler (4-door)
Most 4-door Wrangler configurations, including the 4xe, have a GVWR over 6,000 lbs and qualify. As SUVs they fall under the $32,000 Section 179 cap, and 100% bonus depreciation can generally cover the rest. The 2-door Wrangler is under 6,000 lbs.
Jeep Gladiator
Most Gladiator configurations are over 6,000 lbs GVWR and qualify. Its bed is about 5 feet, so the $32,000 Section 179 cap applies; bonus depreciation can generally cover the remaining cost.
Jeep Grand Cherokee and Grand Cherokee L
Many configurations, especially 4x4, 4xe and the 3-row L, are over 6,000 lbs GVWR. Check the door-jamb sticker on the exact vehicle.
Jeep Wagoneer and Grand Wagoneer
These full-size SUVs are well over 6,000 lbs GVWR and qualify, subject to the $32,000 Section 179 cap with bonus depreciation for the rest.
Dodge Durango
The Durango is generally over 6,000 lbs GVWR and qualifies, subject to the $32,000 Section 179 cap.
Chrysler Pacifica
Many Pacifica configurations are rated just over 6,000 lbs GVWR. Because it is close to the line, confirm the rating on the door-jamb sticker before you count on it.
Vehicles under 6,000 lbs GVWR, such as the Jeep Compass, the 2-door Wrangler and the Dodge Charger, can still be depreciated for business use, but first-year deductions are limited by the IRS passenger-vehicle caps.
Example: a business buys a $62,000 Ram 2500 with a 6'4" box in 2026 and uses it 100% for work. It can generally deduct the full $62,000 for 2026. At a 24% federal tax rate, that is about $14,880 less federal tax for the year. If the same business buys a $55,000 Ram 1500 Crew Cab with the 5'7" box, Section 179 is capped at $32,000, and 100% bonus depreciation can generally cover the remaining $23,000.
How to claim it
- Choose a qualifying Ram and confirm its GVWR on the door-jamb sticker.
- Buy or finance it and have it in service for your business by December 31, 2026.
- Keep records of business use (mileage logs or a tracking app).
- Your tax preparer claims Section 179 and/or bonus depreciation on IRS Form 4562 with your 2026 return.
Shop Section 179-Ready Vehicles in Homestead
Ram 2500Ram 3500Ram 1500Ram ProMasterJeep WranglerJeep GladiatorDodge DurangoAll commercial inventory
Section 179 questions
What is the Section 179 limit for 2026?
For tax years beginning in 2026, businesses can expense up to $2,560,000 of qualifying equipment and vehicles. The limit phases out dollar for dollar once total qualifying purchases placed in service in the year exceed $4,090,000 (IRS Rev. Proc. 2025-32).
Is there an IRS list of vehicles over 6,000 pounds?
No. The IRS does not publish a list of qualifying models. What counts is the gross vehicle weight rating (GVWR) of the specific vehicle, printed on the sticker inside the driver's door jamb. Lists like the one on this page are a guide; the sticker is the proof.
Does a Jeep Wrangler qualify for Section 179?
Most 4-door Wrangler and Wrangler 4xe configurations have a GVWR over 6,000 lbs and qualify when used more than 50% for business, subject to the $32,000 Section 179 cap for SUVs. 100% bonus depreciation can generally cover the rest. The 2-door Wrangler is under 6,000 lbs.
Does a Jeep Gladiator qualify for Section 179?
Yes, most Gladiator configurations are over 6,000 lbs GVWR. Because its bed is shorter than 6 feet, Section 179 is capped at $32,000, and bonus depreciation can generally cover the remaining cost.
Does a Ram 1500 qualify for Section 179?
Most Ram 1500 configurations have a GVWR over 6,000 lbs, which makes them eligible when used more than 50% for business. With the 6'4" box there is no $32,000 cap; with the 5'7" box, Section 179 is capped at $32,000 and bonus depreciation can generally cover the rest.
Can I use Section 179 on a financed or leased truck?
A truck you buy with financing qualifies, and you can deduct it in the year it is placed in service even though you are still making payments. A true lease does not qualify for Section 179; lease payments are deducted as a business expense instead.
Does a used Ram qualify?
Yes. Used vehicles qualify for Section 179 and bonus depreciation as long as they are new to your business and meet the weight and business-use rules.
When do I need to buy the truck?
It must be purchased and placed in service, meaning in use for your business, by December 31, 2026 to count for the 2026 tax year.
What is the difference between Section 179 and bonus depreciation?
Section 179 is an election capped at $2,560,000 for 2026 and limited to your business income. Bonus depreciation is 100% for qualified property acquired after January 19, 2025, has no dollar cap and can create a loss. Many businesses use both.
Not tax advice. This page is general information, not tax advice. Rules depend on your business, how the vehicle is used and your tax situation. Talk with your CPA or tax advisor before you buy.
Sources: IRS Rev. Proc. 2025-32 (2026 Section 179 limits) · IRS Publication 946, How To Depreciate Property · IRS Instructions for Form 4562
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