Turn year-end purchases into big tax savings with qualifying heavy-duty trucks placed in service by December 31.

Close the year strong with Section 179 on qualifying heavy-duty trucks – think Mack Anthem or Mack Pioneer. For Nashville operators, Section 179 may let you expense a large portion of the purchase in the same tax year instead of depreciating it over several years, supporting cash flow and lowering your potential 2025 tax bill.

Why Section 179 Matters

Section 179 allows businesses to deduct the cost of qualifying equipment in the year it’s placed in service, as long as IRS rules (including greater than 50% business use) are met. Heavy-duty commercial trucks generally qualify. Mack Anthem and Pioneer meet the typical criteria – and they’re both built for Tennessee routes and job sites.

Beat the December 31 Clock

“On order” isn’t enough for 2025. To claim Section 179 this year, your 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 choosing an Anthem sleeper vs. day cab or finalizing a Pioneer purchase.

Limits & Phase-Out at a Glance

For Nashville fleets adding multiple units, track totals carefully.

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

Prove Business Use, Avoid Recapture

Maintain more than 50% business use and keep detailed mileage/usage logs. If business use drops later, part of the deduction can be recaptured – added back into the income and taxed – so consistent documentation matters.

How Bonus Depreciation Fits in 2025

You can pair Section 179 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 the 2025 law change).

Work with your CPA to model Section 179 vs. bonus depreciation (or both) for your cash-flow and tax goals.

Nashville Fleet To-Do List

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

Make Your Move Before Year-End

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

To speak directly with our McMahon Nashville team, call 615.793.5600. Ready to see what’s in stock? View our full inventory below.