2026 Section 179 and Bonus Depreciation on GMC and Buick Vehicles in Naperville
Last reviewed: October 2026
If you own a business or you’re self employed and your vehicle is part of how you make a living, the federal tax code may let you deduct a big chunk of what you pay for a new GMC or Buick in the same year you buy it. This page walks through how Section 179 and bonus depreciation work for the 2026 tax year, which models GM lists as eligible, and what you need to have in place before you buy. We’re a dealership, not a tax firm, so check with your tax professional before you count on any of this.
Looking for the deduction on auto loan interest for personal buyers instead? That’s a different program. See our GMC loan interest deduction page.
Who This Applies To
This is a business deduction. It’s for sole proprietors, LLCs, S corps, contractors, landscapers, real estate agents, sales reps, delivery and service businesses, and anyone else in Naperville, Aurora, Plainfield, Wheaton or the rest of DuPage and Will County who buys a vehicle mostly for work. Three things have to be true:
- The vehicle is used more than 50% for business. Exactly 50% doesn’t count, and the deduction shrinks in proportion to any personal use.
- The vehicle is placed in service by December 31, 2026 for a 2026 write off. That means delivered and ready to use, not just ordered.
- You keep records. A mileage log and your purchase paperwork are the minimum.
How Section 179 and Bonus Depreciation Work in 2026
Section 179 lets a business deduct the cost of qualifying equipment, vehicles included, in the year it’s placed in service instead of depreciating it over several years. For tax years beginning in 2026 the overall limit is $2,560,000, and it starts to phase out once a business places more than $4,090,000 of equipment in service that year. Most small businesses never get near those numbers.
The number that matters for most vehicle buyers is the SUV cap. For 2026, Section 179 on a sport utility vehicle over 6,000 lbs GVWR is limited to $32,000. Bonus depreciation can cover the rest. Under the law passed in 2025, 100% bonus depreciation applies to qualifying property acquired and placed in service after January 19, 2025, which is why GM can say “up to 100%” on these models. Vehicles with a GVWR of 6,000 lbs or less fall under the regular passenger vehicle depreciation limits, which GM lists at up to $20,300 for the first year.
GVWR is the gross vehicle weight rating. It’s printed on the label inside the driver’s door jamb, and it changes by cab, bed, drivetrain and trim, so two Sierras can land on different sides of the line. Check the sticker on the actual unit before you buy.
GMC and Buick Models GM Lists for 2026
These buckets come straight from GM’s own GMC and Buick tax deduction pages. Confirm the GVWR on the specific vehicle.
| Bucket | Models GM lists | What GM says |
|---|---|---|
| Trucks and vans over 6,000 lbs GVWR | Sierra 1500 (standard and long bed), Sierra 2500 HD, Sierra 3500 HD, Sierra 3500 HD Chassis Cab, Savana Cargo, Savana Cutaway, Savana Passenger (10+ seats) | Up to 100% of purchase price (Section 179) |
| SUVs and short bed trucks over 6,000 lbs GVWR | Sierra 1500 short bed incl. Denali, Sierra EV, Yukon, Yukon XL, Acadia, Canyon, Buick Enclave incl. Avenir | Up to 100% of purchase price (Section 179 up to the $32,000 SUV cap plus bonus depreciation) |
| 6,000 lbs GVWR or less | Terrain, Buick Envista, Encore GX, Envision | Up to $20,300 first year |
Shop the ones we have in stock: GMC Sierra 1500 in Naperville, Sierra 1500 inventory, GMC commercial vehicles, and all new GMC and Buick inventory.
Eligibility depends on the GVWR of the specific vehicle. Ask us for the label.
Two Quick Examples
Say your business buys a Sierra 2500 HD for $70,000, uses it 100% for work, and puts it in service in November 2026. Because it’s a heavy truck, the full $70,000 may be deductible in 2026 under Section 179, subject to your business income and overall limits.
Now say you buy a Yukon for $70,000 for the same business. The SUV cap limits Section 179 to $32,000. The remaining $38,000 may then qualify for 100% bonus depreciation, so you could still be looking at the full amount in year one. If you only use it 80% for work, everything above gets multiplied by 80%.
These are illustrations, not quotes. Your actual deduction depends on your business income, your entity type, Illinois rules and other factors your tax pro will know.
FAQs
Does a lease qualify for Section 179?
Section 179 and bonus depreciation are for purchases, including financed purchases. Leases are handled differently. Ask your tax advisor.
Does a used vehicle qualify?
It can, as long as it’s new to your business and meets the same use and weight rules. Take a look at our pre-owned inventory.
What if I use it for personal driving too?
You still have to be over 50% business use, and the deduction is reduced by the personal share.
Do I need to pay cash?
No. Financing through our finance center doesn’t change eligibility. The vehicle just has to be placed in service in the tax year.
What is GVWR and where do I find it?
It’s the max loaded weight the manufacturer rates the vehicle for. It’s on the certification label in the driver’s door jamb.
Talk to Us Before Year End
If you’re planning a 2026 write off, the vehicle has to be on the road by December 31. Heavy duty trucks and commercial vans can take time to locate or build, so the earlier you start the better. We’re at 1585 W Ogden Avenue in Naperville, and we’re a family owned Buick GMC store serving DuPage and Will County. Call our sales team at (630) 324-0423 and we’ll help you find the right truck, SUV or van for the job. Then take the GVWR and the numbers to your tax professional and let them confirm what it means for your return.
Ask About Business Vehicle Availability
Tell us what the vehicle needs to do and when you need it in service. We’ll check stock and incoming units and get back to you.
Each purchaser’s tax situation is unique. Available tax benefits and the applicable federal and state tax laws, regulations and guidelines are subject to change without notice. Customers must consult their own tax advisor to determine the proper tax treatment of any vehicle purchase. For more information visit www.irs.gov. This page is for informational purposes only and should not be construed as tax advice or as a promise of the availability or amount of any tax benefit or reduced tax liability. Vehicle eligibility is based on manufacturer published lists as of October 2026 and on the GVWR of the specific vehicle. Woody Buick GMC of Naperville is not a tax advisor.