Section 179 Vehicles in Bozeman, MT | Toyota of Bozeman

With the tax year winding down, now's the time for business owners to think about a new work vehicle. Section 179 lets a qualifying business write off the cost of an eligible truck or SUV in the same year it's put to work. If you're looking for Section 179 vehicles in Bozeman, MT, Toyota of Bozeman stocks plenty of Toyota trucks and SUVs that qualify. In our guide below, we'll explain the deduction, which Toyota vehicles Section 179 may cover, and what it takes to qualify before December 31. Take a look at our new inventory and visit Toyota of Bozeman to find your next work truck or SUV!

What Is Section 179 and Why Use It?

What is Section 179, exactly? It's a provision in the federal tax code that lets a business deduct the purchase price of qualifying equipment, including vehicles, in the year the equipment goes into service. Without it, the business would typically depreciate the cost over several years. For 2026, the maximum deduction is $2,560,000. It phases out once a business places more than $4,090,000 of qualifying property in service.

Business owners use the deduction to lower taxable income in the year of purchase, keeping more cash available for payroll, equipment, and growth. On top of that, 100 percent bonus depreciation is now permanent for qualifying property acquired after January 19, 2025. That means many businesses can write off even more of a vehicle's cost.

Which Toyota Vehicles May Qualify?

The most important number is the gross vehicle weight rating (GVWR). Trucks and SUVs rated over 6,000 lbs and up to 14,000 lbs qualify for much larger deductions than lighter passenger vehicles. Under Section 179, heavy SUVs are capped at $32,000 for 2026. Pickups with a bed at least six feet long, cargo vans without seating behind the driver, and vehicles seating more than nine behind the driver aren't held to that cap. 

On our lot, the Toyota Land Cruiser carries a GVWR of 6,725 lbs, putting it over the line. Full-size models like the Toyota Tundra and Sequoia are also worth a look, since full-size trucks and SUVs often clear 6,000 lbs. You'll find the exact rating on the sticker inside the driver's door jamb, and our team can confirm the GVWR for any Toyota in stock. Here’s a list of the qualifying trucks and SUVs we sell:

• Toyota Tundra
• Toyota Tacoma
• Toyota 4Runner
• Toyota RAV4
• Toyota Highlander
• Toyota Land Cruiser
• Toyota Sequoia

Qualifying Before the Year Ends

Your vehicle needs to be purchased or financed and placed in service by December 31 to count for this tax year. You'll also need to use it for business more than 50 percent of the time, so keep a simple mileage log from day one. Used vehicles can qualify too, as long as they're new to your business, so our used inventory is another option. Your tax preparer claims the deduction on IRS Form 4562. We're a Toyota dealership, not tax advisors, so check with your tax professional before you buy.

Find Section 179 Vehicles in Bozeman, MT

With hardworking Toyota pickups and SUVs on our lot and the deadline approaching, now's a great time to shop. Contact Toyota of Bozeman to see which Toyota vehicles Section 179 may apply to on our lot!