Section 179 Tax Incentives
2026
| MODEL | Base MSRP * | GVWR * | Estimated Section 179 Deduction | Section 168(K) 100% Deduction | Total Estimated First Year Depreciation | Note |
|---|---|---|---|---|---|---|
| Tonale | $37,495 | 4,960 lbs. | $12,300 | $8,000 | $20,300 | B,D |
| Giulia | $44,995 | 4,612 lbs. | $12,300 | $8,000 | $20,300 | A,D |
| Stelvio | $49,995 | 5,247 lbs. | $12,300 | $8,000 | $20,300 | B,D |
2026
| MODEL | Base MSRP * | GVWR * | Estimated Section 179 Deduction | Section 168(K) 100% Deduction | Total Estimated First Year Depreciation | Note |
|---|---|---|---|---|---|---|
| Voyager | $41,395 | 6,055 lbs | $32,000 | $9,395 | $41,395 | C,D |
| Pacifica | $44,445 | 6,055 lbs | $32,000 | $12,445 | $44,445 | C,D |
2026
| MODEL | Base MSRP * | GVWR * | Estimated Section 179 Deduction | Section 168(K) 100% Deduction | Total Estimated First Year Depreciation | Note |
|---|---|---|---|---|---|---|
| Durango | $38,495 | 6,500 lbs. | $32,000 | $6,495 | $38,995 | C,D |
| Charger 2-Door | $49,995 | 5,950 lbs. | $12,300 | $8,000 | $20,300 | A,D |
| Charger 4-Door | $51,995 | 5,950 lbs. | $12,300 | $8,000 | $20,300 | A,D |
2026
| MODEL | Base MSRP * | GVWR * | Estimated Section 179 Deduction | Section 168(K) 100% Deduction | Total Estimated First Year Depreciation | Note |
|---|---|---|---|---|---|---|
| Fiat 500e | $35,700 | 3,726 lbs. | $12,300 | $8,000 | $20,300 | A,D |
2026
| MODEL | Base MSRP * | GVWR * | Estimated Section 179 Deduction | Section 168(K) 100% Deduction | Total Estimated First Year Depreciation | Note |
|---|---|---|---|---|---|---|
| Compass | $29,550 | 4,800 lbs. | $12,300 | $8,000 | $20,300 | B,D |
| Cherokee | $35,000 | 5,350 lbs. | $12,300 | $8,000 | $20,300 | B,D |
| Wrangler 2-Door | $36,035 | 5,100 lbs. | $12,300 | $8,000 | $20,300 | B,D |
| Wrangler 4-Door | $39,040 | 5,500 lbs. | $12,300 | $8,000 | $20,300 | B,D |
| Grand Cherokee | $38,920 | 6,050 lbs. | $32,000 | $6,920 | $38,920 | C,D |
| Grand Cherokee L | $40,920 | 6,500 lbs. | $32,000 | $8,950 | $40,920 | C,D |
| Gladiator | $39,820 | 5,800 lbs. | $12,300 | $8,000 | $20,300 | B,D |
| Grand Wagoneer | $63,995 | 7,300 lbs. | $32,000 | $31,995 | $63,995 | C,D |
| Grand Wagoneer L | $66,995 | 7,400 lbs. | $32,000 | $34,995 | $66,995 | C,D |
| Recon | $65,000 | 7,000 lbs. | $32,000 | $33,000 | $65,000 | C,D |
| Wagoneer S | $65,200 | 6,700 lbs. | $32,000 | $33,200 | $65,200 | C,D |
2026
| MODEL | Base MSRP * | GVWR * | Estimated Section 179 Deduction | Section 168(K) 100% Deduction | Total Estimated First Year Depreciation | Note |
|---|---|---|---|---|---|---|
| ProMaster Cargo Van Low Roof 1500 118" WB | $46,370 | 8,550 lbs. | $32,000 | $14,370 | $46,370 | C,D |
| ProMaster Cargo Van Low Roof 2500 136" WB | $50,665 | 8,900 lbs. | $32,000 | $18,665 | $50,665 | C,D |
| ProMaster Cargo Van Low Roof 3500 136" WB EXT | $51,725 | 9,350 lbs. | $32,000 | $19,725 | $51,725 | C,D |
| 1500 Quad Cab 4x2, 6'4" Box | $42,025 | 7,200 lbs. | $32,000 | $10,025 | $42,025 | C,D |
| 1500 Quad Cab 4x4, 6'4" Box | $45,425 | 6,800 lbs. | $32,000 | $13,425 | $45,425 | C,D |
| 1500 Crew Cab 4x2, 5'7" Box | $44,775 | 6,900 lbs. | $32,000 | $12,775 | $44,775 | C,D |
| 1500 Crew Cab 4x4, 5'7" Box | $48,175 | 6,900 lbs. | $32,000 | $16,175 | $48,175 | C,D |
| 2500 Regular Cab 8' Box 3.73 AR | $46,855 | 10,000 lbs. | $32,000 | $14,855 | $46,855 | C,D |
| 3500 Regular Cab 8' Box 3.73 AR | $48,155 | 11,040 lbs. | $32,000 | $16,155 | $48,155 | C,D |
| Chassis Cab 3500 SRW Reg Cab 60CA 4.10 AR | $51,200 | 11,040 lbs. | $32,000 | $19,200 | $51,200 | C,D |
| Chassis Cab 4500 DRW Reg Cab 60CA 4.44 AR | $58,465 | 16,500 lbs. | $32,000 | $26,465 | $58,465 | C,D |
| Chassis Cab 5500 DRW Reg Cab 60CA 4.44 AR | $59,575 | 18,000 lbs. | $32,000 | $27,575 | $59,575 | C,D |
A - Expense limited to $20,300 due to the limitation on passenger automobiles, provided by Internal Revenue Code Section 280F(d)(4)(A). This deduction assumes 100% business use of the vehicleby a taxpayer in a trade or business. See Rev. Proc. 2026-15 for updated information.
B - Expense limited to $20,300 due to the limitation on trucks, SUV's and vans provided by Internal Revenue Code Section 280F(d)(4)(A). This deduction assumes 100% business use of the vehicle bya taxpayer in a trade or business. See Rev. Proc. 2026-15 for updated information.
C - Trucks and vans with a gross vehicle weight rating (GVWR) greater than 6,000 pounds are not subject to the annual depreciation caps under the luxury car rules (Internal Revenue Code Section 280F(d)(5)(B)(ii)). You may expense up to $2,560,000 by electing section 179 when the cost of section 179 property placed in service in 2026 is less than $4,090,000. The remaining basis of the vehicleis depreciated using section 168(k) bonus depreciation or MACRS 200% Double Declining Balance over a five year period. This estimated deduction assumes 100% business use of the vehicle by ataxpayer in a trade or business.
Sport Utility Vehicles (SUV's), passenger vans that do not seat more than 9 persons behind the passenger seat, and trucks with an interior cargo bed length less than 6 feet that have a GVWR of6,000 pounds or more are not subject to the luxury car depreciation caps. However, they are limited to a $32,000 Section 179 expense allowance (Revenue Procedure 2025-32). Expense up to $32,000by electing section 179 when the cost of section 179 property placed in service in 2026 is less than $4,090,000. The remaining basis of the vehicle is depreciated using section 168(k) bonus depreciation or MACRS 200% Double Declining Balance over a five year period. This estimated deduction assumes 100% business use of the vehicle by a taxpayer in a trade or business.
D - Customers should always independently verify the GVWR and bed length of a vehicle before making any purchase, claiming exemption from the depreciation limitations, or electing the section 179deduction. This worksheet is not intended to be used, nor should it be used, by any taxpayer for the purpose of evading federal or state taxes or tax penalties. You may wish to seek tax advice from an * The stated MSRP (excluding destination) and GVWR is for vehicle base models
The material presented in this document is for informational purposed only and is not offered as legal or tax advice. You are urged to seek the advice of your tax advisor, attorney,and/or financial planner for specific tax or legal questions.