Section 179 Tax Deduction for Commercial Mobility Vans
Businesses that purchase wheelchair-accessible vans and commercial mobility vehicles may qualify for significant tax advantages through the Section 179 deduction. This federal tax incentive lets qualifying businesses deduct the full purchase price of eligible new or used vehicles in the year they place them in service, rather than depreciating the cost over several years.
For companies that depend on accessible transportation, Section 179 can help lower the upfront cost of adding, replacing, or upgrading mobility vehicles in a fleet. Both new and pre-owned accessible vans may qualify, making it easier for transportation providers, healthcare organizations, senior living communities, and other businesses to invest in reliable mobility solutions while potentially reducing their tax liability.
Important: Tax laws and eligibility requirements can change, and every business situation is unique. Consult your tax professional or financial advisor to determine whether your vehicle purchase qualifies for Section 179 deductions and to understand the potential tax benefits available to your organization.
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Contact Northwest Mobility to learn more about our selection of commercial wheelchair-accessible vans and mobility vehicles designed to help your business serve customers safely and efficiently.
Frequently Asked Questions
 Up to $2,560,000 in qualifying purchases. The deduction starts to phase out once total qualifying purchases for the year go over $4,090,000.Â
 Many vehicles with a gross vehicle weight rating (GVWR) over 6,000 lbs qualify, including commercial vans, buses, and heavy-duty trucks. Some vehicles, like certain SUVs, are capped at $32,000. Your tax advisor can confirm what applies to your purchase.Â
 Yes. Used vehicles can qualify for Section 179 as long as they’re new to your business.
 Vehicles must be purchased and placed into service by Dec. 31, 2026. Delivery and upfitting take time, so start the conversation early.
 Both let you write off more of a vehicle’s cost in year one. Section 179 is limited by your business income, while 100% bonus depreciation, now permanent for property acquired after Jan. 19, 2026, can apply beyond that limit to vehicles that are new to your business. Many businesses use both.
The vehicle must be used for business more than 50% of the time to qualify.
 You’ll claim the deduction on IRS Form 4562 with your business tax return. Your tax advisor can help.
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Disclaimer
*This page is intended for informational purposes only and should not be construed as tax, legal, or financial advice. The IRS Section 179 and bonus depreciation deductions are subject to eligibility requirements and limitations, including but not limited to business use, acquisition method, vehicle weight, income thresholds, and placed in service timing. Bonus depreciation requires that property be acquired and placed in service after January 19, 2025, and must be new to the taxpayer. To qualify for a deduction on your 2026 tax return, a vehicle must be purchased and placed in service by December 31, 2026. Â Please consult a qualified tax advisor to determine eligibility for these deductions and any other tax implications.
