For many business owners, a vehicle is more than just a way to get around. It's a working tool that supports deliveries, job sites, client visits, and daily operations. Section 179 of the IRS tax code allows eligible businesses to deduct the cost of qualifying vehicle purchases in the same tax year the vehicle is placed into service, rather than depreciating that expense over time.
For 2026, this deduction can help businesses improve cash flow and reinvest in their operations sooner. At Cortes Nissan, businesses throughout Spokane and the surrounding area can explore Nissan vehicles that may qualify for Section 179 tax advantages, including select new models and qualifying used vehicles.
Understanding Section 179 Deduction Limits for 2026
Section 179 allows eligible businesses to deduct up to $2,560,000 in qualifying equipment and vehicle purchases for the 2026 tax year. The deduction begins to phase out once total qualifying purchases exceed approximately $4,090,000 during the same year.
To qualify for Section 179 in 2026, a vehicle must:
- Be used for business purposes more than 50 percent of the time
- Be placed into service during the same tax year the deduction is claimed
"Placed into service" means the vehicle is purchased, delivered, and ready for business use before December 31, 2026. Vehicles that are ordered but not delivered, or not yet operational, generally do not qualify for the current tax year. Importantly, both new and used vehicles may qualify, as long as they meet IRS requirements and are placed into service during the 2026 tax year.
How Vehicle Type Affects Section 179 Eligibility
Not all vehicles receive the same treatment under Section 179. Passenger cars and lighter crossovers are subject to lower first-year deduction limits. Larger vehicles built for commercial use typically allow for more favorable deductions.
One of the most significant considerations for eligibility is the Gross Vehicle Weight Rating (GVWR).
- Vehicles with a GVWR above 6,000 pounds often qualify for the highest deductions.
- Lighter vehicles are generally subject to first-year limits that typically fall in the $18,000 to $20,200 range for 2026, depending on their configuration and usage.
Because eligibility can vary by vehicle type, configuration, and usage, businesses should consult a tax professional to confirm how Section 179 applies to their specific situation.
Nissan Vehicles That May Qualify for Section 179 in 2026
While Nissan's current new-vehicle lineup includes fewer heavy-duty options than before, there are still several vehicles that may qualify for Section 179 when used appropriately. In some cases, used vehicles can also provide meaningful tax advantages.
Vehicles with Potential for Larger Deductions
- Pre-owned Nissan Titan and Titan XD: Although no longer in production, these full-size trucks—especially Titan XD models—are commonly used in commercial applications and can often be found on the used market.
- Nissan Armada: This full-size SUV offers substantial towing capability and vast passenger and cargo accommodations. Certain configurations may qualify for larger deductions due to their weight and design.
- Nissan NV Cargo and NV Passenger Vans (1500, 2500, 3500): Designed specifically for commercial use, these vans are often well-suited for Section 179 consideration when placed into service for business purposes.
Vehicles Typically Subject to Lower First-Year Limits
Although deduction limits are generally lower than those for heavier-duty models, other Nissan vehicles may still qualify for Section 179, particularly when business use exceeds 50 percent.
- Nissan Frontier: A midsize pickup often used by contractors and service professionals.
- Nissan Pathfinder: A three-row SUV used by businesses that require passenger space and light towing.
- Nissan Rogue: Commonly used for sales, service, and regional travel.
- Nissan NV200 Compact Cargo: A city-friendly cargo van designed for deliveries and small business use.
Why Section 179 Matters for Spokane-Area Businesses
Section 179 is intended to encourage businesses to invest in equipment when it's needed, rather than delaying purchases due to long depreciation schedules. By allowing qualifying vehicle costs to be deducted sooner, businesses may be able to reduce taxable income in the same year the vehicle begins supporting operations. For businesses across Spokane and eastern Washington, Nissan trucks, vans, and SUVs support a wide range of industries—from construction and trades to delivery and professional services.
Explore Business-Ready Nissan Options at Cortes Nissan
Whether you're considering a new Nissan, exploring a qualifying used vehicle like a Titan XD, or replacing a long-serving work vehicle, the team at Cortes Nissan is here to help. Our staff can assist you in identifying vehicles that align with your business needs and may qualify for Section 179 consideration when placed into service during the 2026 tax year.
Get in touch with our team to learn more about the latest Nissan models, our pre-owned vehicle selection, and available financing opportunities. If you'd like a closer look, we welcome you to visit us for a test drive. We'll be happy to show you around.