OBBBA Tax Relief: Write Off Your Entire Truck Purchase on Day One

Take delivery before December 31, 2026, and write it off on your 2026 taxes. More savings now, more cash ready for 2027!

The One Big Beautiful Bill Act (OBBBA) has permanently restored 100% bonus depreciation on qualifying new and used equipment; and that’s game-changing news for truck buyers. Customers can immediately deduct the full cost of new and used trucks, machinery, and upfits acquired and placed in service after January 19, 2026. Buyers can claim the full depreciation the same day the truck is placed in service, on unlimited truck purchases, meaning instant and limitless tax savings that directly improve cash flow for truck buyers. This incentive is permanent under current law, and the IRS confirmed how it will be implemented in interim guidance issued in January 2026 (Notice 2026-11). Please consult your tax and legal advisors for more information.

How 100% Bonus Depreciation Works

Bonus depreciation is unlimited for all property or qualifying equipment that has a recovery period of 20 years or less. This means whether you’re purchasing a single work truck or outfitting an entire fleet, your qualifying vehicles are eligible for immediate, full tax deduction.

Here’s the math that matters: Purchase a $100,000 truck, and at the 21% corporate tax rate, you’ll see immediate tax savings of $21,000, reducing your net cost to just $79,000. Owners of pass-through businesses taxed at higher individual rates may save even more. Multiply that across multiple vehicles, and the savings become substantial.

The legislation, signed into law on July 4, 2025 permanently reinstates 100% bonus depreciation for qualified property acquired and placed into service after January 19, 2025. This legislation replaces previous tax law that limited the bonus depreciation for 2026 to only 20% of the asset cost.

Timing: What Qualifies for 2026 Bonus Depreciation

The OBBBA’s effective date creates a clear dividing line for tax benefits. For 2026 buyers, you must take delivery and place your equipment in service by December 31, 2026, and you can claim the full deduction on your 2026 return.

Enhanced Business Benefits Beyond Depreciation

Better interest coverage: The Act expands allowable business interest deductions by redefining “adjusted taxable income” to exclude depreciation; giving financing or leasing customers more relief. This improvement makes financing more attractive and provides additional cash flow benefits for businesses choosing to finance their truck purchases.

The OBBBA also increased the Section 179 expensing limit, which after inflation adjustment is $2.56 million for 2026, with a phaseout threshold of $4.09 million, providing even more flexibility for businesses making substantial equipment investments.

Custom Truck’s Competitive Advantage

With Custom Truck’s unsurpassed inventory of new and used trucks available for immediate delivery throughout the U.S., Custom Truck One Source is the one-stop provider for maximizing these incentives. Our nationwide reach ensures you can take advantage of these tax benefits regardless of your location, while our extensive inventory means you won’t have to wait months for delivery.

Whether you need specialized upfits, work trucks, or fleet vehicles, our complete range of new and used options qualifies for the full 100% bonus depreciation benefit. This gives you maximum flexibility in building the exact fleet configuration your business requires while capturing the maximum tax advantage.

Don’t Miss This Opportunity

The combination of permanent 100% bonus depreciation, enhanced business interest deductions, and Custom Truck’s immediate delivery capability, creates an unprecedented opportunity for fleet expansion and equipment upgrades. Take delivery before December 31 and write it off on your 2026 taxes. More savings now, more cash ready for 2027! Contact us today to explore our inventory and discuss how the OBBBA can transform your equipment acquisition strategy. Our team understands both the tax implications and the operational requirements to help you maximize these valuable incentives. For more information on the OBBBA: https://www.whitehouse.gov/obbb/

Disclaimer: This material has been prepared for general informational purposes only and is not intended to provide tax or legal advice. You should consult your own tax and legal advisors.