07/14/2026
That $90,000 work truck you just bought? You could deduct the entire cost this year.
Section 179 is at $2.56 million. Bonus depreciation is back at 100%. And heavy vehicles over 14,000 pounds GVWR can often be fully expensed without even touching bonus depreciation. The 2026 vehicle tax landscape is one of the most favorable in years for construction companies.
But mileage log gaps, dropping below 50% business use, or selling a vehicle without accounting for recapture can turn a major deduction into a major tax bill. JLK Rosenberger's Ken Kathcart, CPA, Partner, has the full breakdown.
Read more: https://hubs.li/Q04pvCsY0