If you’re a fleet owner or independent owner-operator, the One Big Beautiful Bill Act signed into law on July 5, 2025, brings some major good news.
Starting January 19, 2025, the bill boosts Section 179 limits and restores 100% bonus depreciation making 2025 one of the most tax-friendly years in history to invest in semi-truck.
Section 179 Deduction – Now Bigger Than Ever
Under One Big Beautiful Bill:
- Deduction limit: Increased to $2,500,000 for qualifying equipment purchases, financing, or leases (capital leases or $1 buyout types).
- Phase-out threshold: Begins at $4,000,000 in total purchases; fully phases out at $6,500,000.
- Applies to new or used qualifying equipment, including semi-trucks, if they’re used more than 50% for business and placed in service during the tax year.
- Great for small to midsized trucking companies that want to target specific assets for a big first-year write-off.