Looking for ways to make your business dollars go further this year? Puklich Chevrolet GMC is excited to offer the 2025 Section 179 tax deduction, which provides a significant opportunity for local businesses in Barnes County to upgrade their fleet while maximizing tax savings.
Whether you need to invest in GMC or Chevy trucks, vans or commercial vehicles, this small-business tax incentive can help you save on your equipment purchases or leases before December 31, 2025.1 If you have been searching for Section 179 tax deduction details, commercial truck deals or "business vehicle tax incentives near me," this guide can help you get started.


2025 Section 179 Tax Deduction Overview & Limits
Understanding the 2025 Section 179 tax deduction is key for North Dakota businesses looking to optimize their investments. With updated deduction limits and a generous spending cap this year, Section 179 encourages small- to mid-sized companies to put money back into their operations by upgrading to reliable commercial vehicles.
The incentive is available on qualifying new and used equipment, including Chevy and GMC models, as long as the vehicles are new to the company and primarily used for business purposes. Section 179 lets you take a substantial deduction in the year you purchase or lease -- and even offers a 100% bonus depreciation if your business exceeds the spending cap, giving you greater flexibility for business growth.
- 2025 Deduction Limit: $2,500,0001
- Good on new and used equipment (as long as new to the buyer)
- Purchased or leased
- 2025 Spending Cap: $4,000,0001 -- This is the maximum amount that can be spent on equipment before the Section 179 Deduction available to your company begins to be reduced on a dollar-for-dollar basis (making it a true small-business incentive)
- Complete phase-out at $6,500,000
- 2025 Bonus Depreciation: 100%1
- Tax incentive that allows a business to immediately deduct a large percentage of the purchase price of eligible assets
- Generally taken after the Spending Cap is reached
- Applies to new and used
- Must be purchased and put into use before December 31, 20251
- Must be used for business purposes more than 50% of the time
- Must be titled in the company's name (not the company's owner's name)
Which GMC & Chevy Vehicles Qualify for Section 179?
- New & Used Vocational Trucks and Vans: Full Section 179 deduction available1
- Heavy SUVs & Trucks (Over 6,000 lbs. GVW): $31,300 maximum Section 1791
- Cars, Light Trucks & SUVs (Under 6,000 lbs.): $20,400 first-year maximum1
You may be wondering which new Chevy and GMC vehicles qualify for Section 179. Most GMC and Chevy commercial vehicles -- like work trucks, cargo vans and tailored fleet models -- are eligible for this valuable business tax deduction. This includes both new and used GMC and Chevrolet vehicles purchased or leased, provided they meet the dedicated business use and title requirements.
No matter your industry -- contracting, agriculture, delivery or local trades -- you can find an eligible truck or van designed to support your day-to-day operations. Eligible Chevy and GMC models may include, but are not limited to:
- Silverado 1500
- Silverado EV
- Silverado HD
- Colorado
- Express Cargo Van
- Express Passenger Van
- Suburban
- Tahoe
- Traverse
- Acadia
- Canyon
- Savana Cargo Van
- Savana Passenger Van
- Savana Cutaway
- Sierra 1500
- Sierra HD
- Terrain
- Yukon
- Yukon XL
How Do I Use the Section 179 Tax Incentive?
To claim the Section 179 tax deduction, timing and documentation are essential. First, your vehicle must be purchased or leased and placed in service before December 31, 2025. The asset should be titled in the company's name (not your own) and must be used for business more than 50% of the time. Consulting a tax advisor is recommended to ensure your purchase meets all IRS guidelines.
When you're ready, bring your business documents to Puklich Chevrolet GMC, where our team of tenured staff will help ensure a smooth transaction and timely delivery so your tax break is locked in for the year.
Commercial Chevy Vehicles for Sale Near Me
Section 179 makes it easier than ever for Valley City businesses to invest in reliable Chevy and GMC commercial vehicles and accelerate growth. Our family-owned and -operated North Dakota GMC and Chevy dealership is proud to work with local companies -- offering expert insight on commercial truck purchases and the Section 179 tax incentive process.
If you're ready to take advantage of generous deduction limits or have questions about which models qualify, contact Puklich Chevrolet GMC today. Get started on your upgrade and make this a standout year for your business.
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1 Information accurate at date of publishing. Refer to https://www.section179.org for most up-to-date specifications.