Choose the Vehicle
Select the truck, cargo van, or commercial vehicle that fits your towing, payload, cargo, equipment, and daily work needs.
Tonkin Hillsboro Chrysler Jeep Dodge RAM
What Hillsboro and Portland-area business owners should know before purchasing a work truck, van, or commercial vehicle for 2026.
Section 179 is a federal tax provision that may allow qualifying businesses to deduct the cost of eligible equipment and property sooner instead of depreciating the entire purchase over several years.
Certain trucks, cargo vans, commercial vehicles, and other business-use vehicles may qualify when applicable requirements are met.
For a Hillsboro-area business considering a vehicle purchase, the important question is not simply whether a truck is advertised as “Section 179 eligible.” The specific vehicle, its configuration, how your business uses it, and when it is placed in service can all affect the deduction.
Section 179 can potentially help an eligible business recognize more of a qualifying vehicle's cost in the year it is placed in service rather than spreading that deduction across several years.
Think of Section 179 as part of the vehicle-purchase planning process—not as a reason to choose a vehicle that does not fit your business.
Select the truck, cargo van, or commercial vehicle that fits your towing, payload, cargo, equipment, and daily work needs.
Qualified business use generally needs to exceed 50% for Section 179 treatment to apply.
The vehicle generally needs to be ready and available for business use during the tax year in which the deduction is claimed.
Your tax professional should confirm the vehicle's treatment, available deduction, and federal and Oregon tax implications.
A potential tax deduction should support a good business purchase—not determine it.
Consider what the vehicle needs to do every day: payload, towing, equipment storage, cargo space, passenger needs, jobsite access, upfit requirements, and how frequently it will be used for business.
Once you've identified the right truck or van, you can evaluate whether that specific vehicle and configuration may qualify for Section 179.
The goal is the right work vehicle first, potential tax treatment second.
These are some of the most important vehicle and usage details to confirm before relying on Section 179.
Qualified business use generally must exceed 50% during the year.
Pickups, cargo vans, chassis cabs, and passenger SUVs can be treated differently.
Gross Vehicle Weight Rating can affect applicable limits, but weight alone does not determine eligibility.
The vehicle generally needs to be ready and available for business use during the tax year claimed.
Does a vehicle over 6,000 lbs. automatically qualify? No. GVWR can affect how a vehicle is treated, but being over 6,000 lbs. does not automatically mean the full purchase price is deductible. Vehicle classification, configuration, business use, and your tax situation still matter.
Trucks, cargo vans, chassis cabs, and other commercial vehicles can potentially qualify when applicable Section 179 requirements are met.
A practical pickup for property managers, sales teams, light contractors, and businesses needing everyday truck capability.
Section 179: Eligibility depends on configuration, GVWR, business use, and applicable limits.
View Ram 1500
Built for contractors, construction companies, towing, equipment, landscaping, and heavier-duty work.
Section 179: Many Heavy Duty configurations exceed 6,000 lbs. GVWR and may qualify when other requirements are met.
View Ram Heavy Duty
Designed for service bodies, utility bodies, flatbeds, contractors, and specialized commercial upfits.
Section 179: Purpose-built commercial configurations may qualify when business-use and tax requirements are met.
View Chassis Cab
A practical choice for electricians, plumbers, HVAC companies, deliveries, mobile services, and enclosed cargo needs.
Section 179: Qualifying cargo-van configurations may be eligible when used primarily for qualified business purposes.
View Ram ProMasterThese figures help put the program into context, but the specific vehicle and your business's situation determine what may actually be available.
Maximum aggregate federal Section 179 deduction for qualifying property placed in service during the year.
The deduction begins decreasing after qualifying property placed in service exceeds this amount.
Certain heavy passenger SUVs are subject to a separate Section 179 limitation for 2026.
For most small-business vehicle buyers: the overall program limit is usually not the main question. Vehicle classification, GVWR, configuration, business-use percentage, and your tax situation are more relevant to an individual vehicle purchase.
Buying for an Oregon business? Federal and Oregon tax treatment may differ. Have your tax professional confirm both before relying on an estimated deduction.
If Section 179 is part of your 2026 purchase planning, consider the vehicle, business use, tax treatment, and placed-in-service timing together.
Your dealership can help you identify and purchase the right work vehicle. Your tax professional should confirm the tax treatment before you rely on a deduction.
Once you know what your business needs, use these resources to explore inventory, financing, and commercial sales support.
Tonkin Hillsboro CJDR helps businesses throughout Hillsboro, Washington County, and the Portland metro compare Ram trucks, commercial vans, and work-ready configurations. Our team can help you find the vehicle that fits your business; your tax professional should confirm the deduction.