Year-End Tax Benefits for Qualifying Heavy-Duty Trucks – Including the Mack Anthem and Pioneer

As 2025 winds down, now’s the perfect time to make your next move. If you’re considering a new heavy-duty Mack from McMahon Truck Centers of Charlotte, Section 179 could make that purchase even smarter – helping you deduct a large portion of the cost this tax year instead of depreciating over time.

That means greater cash flow for your operation and the potential for a lighter 2025 tax bill – especially if you’re expanding your fleet.

Section 179: Turning Big Buys into Swift Savings

Section 179 of the IRS Tax Code lets qualifying businesses deduct the full purchase price of eligible equipment in the year it’s placed in service – not gradually over several years.

For owner-operators and fleets alike, most heavy-duty commercial trucks qualify, including the Mack Anthem and Pioneer. To take advantage, the truck must be used more than 50% for business and meet all IRS requirements.

What You Need to Know Before Year-End

Placed-in-Service Deadline

To qualify for Section 179 this tax year, your new truck can’t just be on order – it must be purchased, delivered, and ready for business use by December 31.

If you’re finalizing specs for a sleeper or vocational build, it’s smart to plan delivery now to ensure you meet the IRS cutoff.

Deduction Limits and Phase-Out

Section 179 caps and limits apply:

• Maximum Deduction: $1.25 million
• Phase-Out Threshold: $3.13 million in total qualifying purchases
• If your Charlotte fleet is taking on multiple units, timing and coordination can help you stay under the phase-out line while still maximizing the deduction.

Maintain Business-Use Records

To keep your deduction valid, document that each truck is used more than 50% for business and maintain clear mileage and usage logs. If business use later drops below 50%, you could be required to “recapture” part of the deduction.

Bonus Depreciation: The Perfect Partner

Alongside Section 179, bonus depreciation can help boost your tax savings for qualifying property.

• For property placed in service January 1–19, 2025: 40% bonus depreciation applies
• For property acquired and placed in service after January 19, 2025: 100% bonus depreciation becomes available under the updated 2025 law.

Working with your tax advisor can help you decide how to combine Section 179 and bonus depreciation to fit your strategy.

Charlotte Fleet Checklist

Before the year ends, make sure you:

• Confirm Section 179 eligibility and total equipment spend for 2025
• Schedule delivery and ensure your new truck is placed in service by December 31
• Keep detailed documentation for business-use percentage
• Discuss how bonus depreciation might complement your Section 179 deduction

Drive Your Section 179 Savings Home

Whether you’re buying a Mack Anthem or a Mack Pioneer, now’s the time to act. Section 179 can deliver major year-end savings and McMahon Truck Centers of Charlotte can help you align your purchase and tax timeline.

Call 704.597.1240 to connect with our Charlotte team or browse our current inventory below to find the truck that fits your operation.