Section 179 Tax Deduction

Which Lincoln Models Qualify for Section 179?

Business owners can acquire luxury SUVs for their commercial needs at Lincoln of Memphis and save with Section 179 tax deduction. Desirable models like the Lincoln Aviator and Lincoln Navigator qualify for the deduction as long as they are used for at least 50% business use. Enhance your business capabilities with our stunning lineup of luxury vehicles and make a great impression on your clients with standout models available now. Our team can help you acquire the necessary vehicles and ensure you benefit from the current Section 179 deductions.

What is Section 179?

Section 179 is a tax deduction built into the IRS tax code to help small to medium businesses make the investments they need to grow their businesses. The deduction applies to physical equipment like furniture, office supplies, software, and vehicles. Qualifying vehicles are eligible for a deduction up to 100% of the purchase prices. To claim the deduction, new or used vehicles must be purchased and placed into use during the current tax year. There are caps on the deduction amounts based on the type of vehicle and how the vehicle is used. Here are the current total deduction limits for 2025 at a glance:

  • Deduction Limit for 2025: $2,500,000
  • Spending Cap of Equipment Purchases for 2025: $4,000,000
  • Bonus Depreciation for 2025: 100%
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Light Vehicles Eligible for Section 179

Light vehicles are business-use vehicles that weigh under 6,000 pounds. They are eligible for approximately up to a $12,400 deduction off the purchase price and an extra 80% bonus depreciation for a total deduction cap of $20,400. The deduction amount is also based on the percentage of business use.

Heavy Vehicles Under 14,000 pounds

Unless modified for specific work purposes, most of our Lincoln models will fall in the "heavy" category. Lincoln luxury SUVs like the Lincoln Aviator or Lincoln Nautilus are eligible for a deduction of up to $31,300 and bonus depreciation for the 2025 year.

100% Deduction for All Vehicles over 14,000 Pounds

All vehicles weighing over 14,000 pounds or obviously modified for a specific work purpose (ambulance, fire department, construction equipment, etc.) qualify for a deduction of 100% of the purchase price.

Lincoln Aviator

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Lincoln Navigator

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Search New Lincoln Models for Your Business at Lincoln of Memphis

For more information about Section 179 deductions and help finding the perfect Lincoln luxury SUV for your business, contact our sales or finance team at Lincoln of Memphis.

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  1. Lincoln of Memphis

    6095 Umansky Cv
    Memphis, TN 38119

    • Sales: 901-350-4310
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