Close the year strong with Section 179 for heavy-duty trucks – including Mack Anthem and Pioneer.

Year-end can be the best time to add qualifying heavy-duty trucks – like Mack Anthem and Pioneer – to your fleet. With Section 179, Louisville fleets may deduct a large portion of the purchase in the same tax year rather than spreading it out, helping improve cash flow and reduce your 2025 tax bill.

Section 179, Explained

Section 179 lets businesses expense the cost of qualifying equipment in the year it’s placed in service – provided business-use rules are met. Heavy-duty commercial trucks generally qualify for Section 179. The Mack Anthem and Pioneer fit the bill – and they’re also strong performers on Louisville routes and job sites.

Important Details, Made Simple

Place in Service by Year-End

Being “on order” isn’t enough. To take the deduction for 2025, the truck must be purchased and placed in service – delivered and ready for business use – by December 31. Lock specs and delivery early, whether you’re comparing Anthem sleeper vs. day cab or dialing in a Pioneer vocational build.

Dollar Caps & Phase Out

For larger Louisville fleets planning multiple units, track totals closely.

• Maximum Section 179 deduction: $1.25M
• Phase-out begins when total qualifying purchases exceed $3.13M (IRS inflation-adjusted figures for tax years beginning in 2025.)

Business-Use Requirement

Keep usage above 50% for business and maintain mileage/usage logs. If business use later falls, you may face recapture (adding back part of the deduction and paying tax on it).

Where Bonus Depreciation Factors In

Section 179 can be paired with bonus depreciation on qualifying property:

• 40% bonus depreciation for property placed in service Jan. 1–19, 2025
• 100% bonus depreciation for property acquired and placed in service after January 19, 2025 (per 2025 law change)

Work with your tax professional to model 179 vs. bonus depreciation (or both) for the best cash-flow outcome.

Quick Checklist for Louisville Fleets

• Confirm eligibility and limits (179 cap and phase-out) for your 2025 equipment spend.
• Plan the placed-in-service date: coordinate spec, delivery, titling, first business use by December 31.
• Document more than 50% business use and keep detailed logs.
• Compare 179 and bonus depreciation with your CPA to match tax and cash-flow goals.

Secure Your Year-End Write-Off

If you’re considering a Mack Anthem or Pioneer – or another qualifying heavy-duty truck – moving now can help you place the unit in service this year and potentially maximize Section 179 and bonus depreciation benefits.

Speak directly with our McMahon Louisville team by calling 812.280.2100. If you’re interested in seeing what’s available, browse our inventory below.