Enjoy year-end savings for qualifying heavy-duty trucks – including Mack Anthem and Pioneer.
If you’re planning to purchase a Mack truck (Anthem or vocational Pioneer build) from McMahon Columbus before year-end, Section 179 can help you deduct a large portion of the cost this tax year instead of spreading it over several years.
This means freed up cash flow and a lower 2025 tax bill – especially if you’re adding multiple units.
Section 179: The Fast Track Write-Off
In simple terms, Section 179 is a rule that allows businesses to write off the cost of qualifying equipment in the year it’s placed in service – as long as the vehicle is used more than 50% for business and other IRS rules are met.
Heavy-duty commercial trucks generally qualify, and Mack Anthem and Pioneer are two strong examples that fit the criteria.
The Fine Print – Made Simple
Placed in Service by Year-End:
To claim Section 179 for 2025, being on order isn’t enough. The truck must be purchased and placed in service (delivered and ready/used in your business) by December 31.
If you’re weighing an Anthem sleeper vs. day cab specs or a Pioneer vocational configuration, lock your build and delivery schedule early so you hit the placed-in-service date.
Dollar Caps & Phase-Out:
Large fleets buying multiple trucks should plan timing and totals carefully.
- Maximum Section 179 deduction: $1.25M
- Phase-out begins when total qualifying purchases exceed: $3.13M
- (These are IRS inflation-adjusted figures for tax years beginning in 2025)
Business-Use Requirement
Vehicles need more than 50% business use and consistent records (mileage/usage logs). Even after the deduction, the amount of business use must stay consistent, or you risk recapturing the deduction – meaning you’ll have to add part of it back and pay tax on it.
Where Bonus Depreciation Fits In – 2025
Alongside Section 179, bonus depreciation is available for qualifying property:
- For property placed in service January 1-19, 2025, bonus percentage is 40%.
- For property acquired and placed in service after January 19, 2025, 100% bonus depreciation is available under the 2025 law change.
Quick Checklist for Columbus Fleets
- Confirm eligibility and limits (179 cap and phase-out) for your total 2025 equipment spend.
- Plan placed-in-service: coordinate spec, delivery, titling, and first business use by December 31.
- Document more than 50% business use for each vehicle and keep detailed logs.
- Model 179 vs. bonus depreciation (or both) with your tax pro to match your cash-flow and tax goals.
Lock In Your Section 179 Advantage
If a Mack Anthem or Pioneer is on your roadmap – or another qualifying heavy-duty truck – consider moving sooner rather than later so you can place it in service this year and potentially maximize your Section 179 (and bonus depreciation) benefits.
To speak directly with our McMahon Columbus team, call 614.252.3111 and we’ll help you align the purchase with your tax timeline. To see what’s in stock, check out our inventory below.
