Ram Section 179 Tax Deduction in Pampa, TX
If you own a small business or work for yourself in the Texas Panhandle, the 2026 Section 179 tax deduction could help you invest in the work-ready vehicles your operation depends on. Our Jeep and Ram dealership near Borger helps local business owners understand how qualifying Ram trucks and vans may fit into their vehicle tax strategy for the 2026 tax year.
This content is for informational purposes only, so please consult a qualified tax professional to confirm how Section 179 applies to your specific situation before making a purchase.
2026 Section 179 Tax Deduction Overview and Limits
Section 179 of the IRS tax code lets qualifying businesses deduct the cost of eligible equipment, including certain business-use vehicles, in the year they are purchased and placed into service.1 It is designed as a small-business incentive that rewards Texas Panhandle companies for investing in the tools they need to grow.
Check out an overview of key 2026 Section 179 requirements before you plan to buy a Ram pickup near Borger.
- 2026 Deduction Limit: $2,560,0001
- Good on new and used equipment (as long as 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 (making it a true small-business incentive)
- Deduction begins to be reduced on a dollar-for-dollar basis -- this cap is what makes it a "small business tax incentive"
- Complete phase-out at $6,650,000
- 2026 Bonus Depreciation: 100%1
- Defined as: 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
- Must be purchased and put into use before Dec. 31, 20261
- Must be used for business purposes more than 50% of the time
- Must be titled in the company's name (not the company's owner's name)
Which Jeep & Ram Vehicles Qualify for Section 179?
Our commercial lineup includes work-ready Ram trucks and cargo vans built across a range of Gross Vehicle Weight Ratings, so there is likely a configuration that lines up with the category that fits your plans. Our sales team can walk you through which options may suit your business use.
The table below breaks down how different truck, van and SUV categories are considered.
|
New & Used Vocational Trucks and Vans |
Full Section 179 deduction available1 |
|
Heavy SUVs & Trucks (Over 6,000 lbs. GVW) (excludes some pickups/vans) |
$32,000 maximum Section 1791 |
|
Cars, Light Trucks & SUVs (Under 6,000 lbs.) |
Subject to IRS "luxury auto" depreciation limits (Section 280F)1 |
Eligible new Ram, Jeep, Dodge, and Chrysler models include:
- Chrysler Pacifica
- Dodge Durango
- Jeep Grand Cherokee
- Jeep Gladiator
- Jeep Wrangler
- Wagoneer
- Grand Wagoneer
- Ram 1500
- Ram 2500
- Ram 3500
- Ram Chassis Cab
- ProMaster®
- ProMaster® EV
How Do I Use the Section 179 Tax Incentive?
Using Section 179 is more straightforward than many business owners expect. Once you purchase a qualifying Ram vehicle at our Pampa dealership and place it into active business service before December 31, 2026, you may be able to deduct a significant portion of the purchase price on your 2026 tax return rather than spreading it across several years.
Keep in mind that the vehicle must be used for business purposes more than 50% of the time and titled in your company's name rather than your personal name. Our team can help you with auto financing on eligible commercial Ram trucks, for sale near Borger. Your accountant or tax professional should always confirm the exact deduction you can claim.
Commercial Ram Vehicles for Sale Near Me
When Borger business owners want a dealership that understands the demands of Panhandle work, they turn to our team. From our Ram Commercial Truck Center to a broad selection of new Jeep and Ram trucks, SUVs and vans, we make it easy to find and fund the right work-ready Ram before the 2026 deadline.
Visit us in Pampa or reach out to explore qualifying Ram trucks and vans and take the next step toward your Section 179 tax strategy. Contact us today to get started!
1 Information accurate as of the date of publication. Refer to https://www.section179.org for the most up-to-date specifications.
Read More:
Parkway Chrysler Dodge Ram Jeep Section 179 Tax Deduction FAQs
Can vehicles be deducted under Section 179?
Yes, Section 179 lets qualifying businesses deduct the cost of eligible business-use vehicles in the year they are purchased and placed into service. At Parkway Chrysler Dodge Ram Jeep, our finance team can help you select an eligible commercial Ram truck or van.
Does Section 179 apply for used car purchases?
Section 179 is good on both new and used equipment, if the vehicle is new to the buyer and placed into business service before December 31, 2026. The 2026 100% bonus depreciation also applies to new and used qualifying vehicles.
Can Section 179 be claimed multiple times?
Section 179 can be used each tax year for qualifying purchases. The pickup, van, or SUV should be used for business purposes more than 50% of the time and titled in the company's name rather than the owner's personal name.
What is the Section 179 tax deduction limit?
For 2026, the Section 179 deduction limit is $2,560,000, applicable to new and used equipment that is purchased or leased. Heavy SUVs and trucks should weigh over 6,000 pounds. GVW carries a $32,000 maximum, so consult a qualified tax professional to confirm how the limits apply to your situation.
What is the 2026 Section 179 spending cap?
The 2026 spending cap is $4,090,000, the maximum a business can spend on equipment before the deduction begins to phase out on a dollar-for-dollar basis, with complete phase-out at $6,650,000.