2025 Bonus Depreciation for Vehicles Over 6,000 lbs GVWR
How the OBBB Act Restored 100% First-Year Write-Offs
If you're a business owner considering purchasing a heavy-duty truck, SUV, or van in 2025, there's great news: the One Big, Beautiful Bill (OBBB) Act restored 100% bonus depreciation for qualifying vehicles. That means if your new vehicle has a gross vehicle weight rating (GVWR) of over 6,000 pounds and is placed into service after January 20, 2025, you may be able to deduct the full purchase price in the first year.
This is a huge opportunity for small businesses, contractors, and entrepreneurs who need work vehicles and want to maximize tax savings.
What Is Bonus Depreciation?
Bonus depreciation is a tax incentive that allows businesses to write off the cost of qualified assets more quickly than traditional depreciation. Instead of spreading deductions out over several years, you can take a 100% deduction in year one.
The OBBB Act reinstated 100% bonus depreciation starting in 2025, reversing the scheduled phase-down.
⸻
Why Vehicles Over 6,000 lbs GVWR Qualify
Not all vehicles are treated the same under the tax code. Lighter passenger cars and SUVs are subject to luxury auto depreciation limits, which cap the annual deduction.
However, vehicles with a GVWR over 6,000 lbs are considered "heavy" under IRS rules. These include:
• ¾-ton and 1-ton pickup trucks
• Heavy-duty SUVs like Chevy Suburban, Cadillac Escalade, Ford Expedition
• Large vans and commercial vehicles
Because of their weight classification, these vehicles are not subject to luxury auto caps, making them eligible for 100% bonus depreciation.
⸻
Example: How Bonus Depreciation Works in 2025
Imagine you purchase a heavy-duty truck for $72,000 in March 2025.
• If the truck is over 6,000 lbs GVWR
• If it's used more than 50% for business
• If it's placed into service after January 20, 2025
You may be able to deduct the entire $72,000 from your taxable income in 2025.
That's powerful cash flow savings for your business.
⸻
Section 179 vs. Bonus Depreciation
Both Section 179 expensing and Bonus Depreciation are available for vehicles over 6,000 lbs GVWR. Here's how they work together:
• Section 179 (OBBB Act Update): Deduction cap increased to $2.5 million (phase-out starts at $4 million). Often used first.
• Bonus Depreciation: 100% write-off with no dollar limits. Can be applied after Section 179.
Many businesses combine both for maximum deduction flexibility.
⸻
Important Requirements
To qualify for these deductions:
1. The vehicle must have a GVWR over 6,000 lbs (check the manufacturer's label inside the door frame).
2. It must be used more than 50% for business purposes.
3. It must be placed in service after Jan 20, 2025.
4. Proper documentation (mileage logs, business use records) must be maintained.
⸻
Disclaimer
This content is for informational purposes only and should not be considered tax, legal, or accounting advice. Vehicle tax benefits depend on your business use, purchase date, and IRS rules. Always consult with a qualified tax professional before making financial decisions.
⸻
Ready to Take Advantage of Bonus Depreciation?
If you're ready to invest in your next heavy-duty work truck, SUV, or van, now is the perfect time. With 100% bonus depreciation restored under the OBBB Act, businesses can write off qualifying vehicles immediately.
Contact us today to explore our inventory of trucks and SUVs over 6,000 lbs GVWR and maximize your 2025 tax savings.
⸻
FAQ: Bonus Depreciation for Vehicles Over 6,000 lbs
Q: Do all trucks qualify for bonus depreciation?
No. Only vehicles with a GVWR over 6,000 lbs qualify for 100% bonus depreciation without luxury auto limits.
Q: What's the difference between Section 179 and bonus depreciation?
Section 179 has dollar limits ($2.5M for 2025), while bonus depreciation has no caps. Businesses often use both.
Q: Do I have to use the vehicle 100% for business?
No, but it must be used more than 50% for business purposes to qualify. The deduction is reduced proportionally for personal use.
Q: When does the OBBB Act apply?
For vehicles placed into service on or after January 20, 2025.