Year-End Commercial Vehicle Tax Guide: How CT & MA Businesses Can Use Section 179 With RAM & ProMaster

Important Note Before We Begin:

Artioli Chrysler Dodge RAM is not offering legal or tax advice. The information below is for general educational purposes only. Tax situations vary, so please verify all details with your own CPA or tax professional before making purchasing or filing decisions.

What Is Section 179?

Section 179 is a part of the federal tax code that lets businesses expense the cost of qualifying equipment and certain vehicles in the year they are placed in service, instead of depreciating them over several years.

For many small and midsize businesses, this can help to reduce taxable income with a business investment in a new vehicle.

Key federal numbers for the 2025 tax year according to the IRS

• Maximum Section 179 deduction: $1,250,000
• Phase out starts when total qualifying purchases exceed $3,130,000
• Property must be purchased and placed in service during the tax year
• The deduction cannot exceed your business’s taxable income for the year

In general, Section 179 can apply to:

• Most tangible business equipment
• Qualifying vehicles used for business more than 50 percent of the time

Bonus depreciation rules may also be available on top of, or instead of, Section 179. Your tax advisor can walk you through which mix makes sense for your situation.

Remember that Section 179 is a federal deduction. Connecticut and Massachusetts often follow federal depreciation rules, but state treatment can differ, so this is another reason to coordinate with your CPA.

Section 179 for CT & MA Businesses

In northern Connecticut and western Massachusetts, many small businesses rely on dependable work vehicles.

Using Section 179 can help those businesses:

• Lower their tax bill for the year.
• Upgrade fleets before winter without a long depreciation wait.
• Improve cash flow by reinvesting savings into growth.

Artioli Chrysler Dodge RAM is in Enfield, Connecticut, convenient to both Hartford County and Hampden County, so CT and MA businesses can handle vehicle selection and paperwork locally while they work through the tax details with their accountant.

How RAM trucks can fit into Section 179

RAM Trucks are built for serious work like hauling equipment, towing trailers, or managing job sites across Hartford County, Connecticut and Hampden County, Massachusetts. Depending on configuration, many RAM 1500, 2500, and 3500 models may qualify for Section 179 deductions when used primarily for business.

Typical commercial users include:

• Contractors & builders
• Snow removal and landscaping companies
• Farm and agriculture operations
• Utility and service providers

If a RAM Truck meets the 6,000-lb GVWR (gross vehicle weight rating) requirement and is used mostly for business, it may qualify for a full or partial deduction.

RAM ProMaster Vans

For delivery companies, electricians, plumbers, or mobile service providers, the RAM ProMaster is a perfect business tool.

Why the ProMaster works well for Section 179:

• It’s classified as a commercial vehicle (not a passenger car).
• It’s 100 % business-oriented by design.
• It can be custom-outfitted for shelving, tools, or cargo systems.

ProMaster Cargo Van and ProMaster City models both provide the reliability and fuel efficiency that many businesses need and have the potential to qualify under Section 179.

A simple example of how the deduction might look

Let’s say you buy a new RAM ProMaster for $55,000 in December 2025 and put it into service immediately. If your business uses it 100% for commercial purposes and you qualify under IRS rules, you could potentially deduct the full purchase price this year instead of depreciating it over five years.

Example Deduction Scenario:

• Vehicle price: $55,000
• Deductible under Section 179 (assuming eligibility): $55,000
• Estimated tax savings (at 22 % tax rate): ≈ $12,100

Instead of spreading the deduction over several years, you might be able to claim it in the 2025 tax year if your CPA confirms eligibility.

Section 179 rules business owners should keep in mind

Section 179 can be very helpful, but it comes with conditions. Some of the more common rules:

• Business use requirement: The vehicle must be used for business at least 50 % of the time. Your deduction is generally limited to the business use percentage.
• Vehicle weight classification: Passenger cars and SUVs under 6,000 lbs GVWR usually have limited deductions (up to about $12,000).
• Timing: The vehicle must be purchased and placed into service by December 31 of the tax year.
• Ownership: You must own the vehicle and can’t be leasing under a non-qualifying agreement. Have your CPA review lease terms before you assume Section 179 applies.
• Documentation: Keep detailed records of mileage,  business use, and the date the vehicle was placed in service. Your accountant will need this if you are ever asked to substantiate the deduction.

Because there are additional rules around related party purchases, mixed personal use, and corporations, it is always wise to have your tax professional model out a few scenarios before you finalize a purchase.

Why Now Is a Smart Time to Buy

The end of the year is when businesses take stock, both literally and financially. If you’ve had a profitable 2025, investing in a work vehicle before December 31 could lower your taxable income and set you up for a strong start to 2026.

Other benefits to buying now:

• New vehicle warranties start immediately.
• Artioli’s team can help with commercial financing options.
• Inventory is strong for both RAM Trucks and ProMasters heading into winter.

Next steps with Artioli Chrysler Dodge RAM

If you are thinking about using Section 179 with a RAM truck or ProMaster in 2025, first ask your CPA whether a vehicle purchase this year fits your tax situation. Once you have confirmed what type of vehicle and GVWR supports your business needs and tax plan, Artioli can help you find the right truck or van for your business. Make sure to follow up with your CPA to determine how Section 179 and other depreciation rules apply to your purchase.