Quick Reference: 2025 Section 179 Limits

Max Deduction (2025): $2,500,000 (phased out above $4,000,000)

Bonus Depreciation (2025): 100% (applies after Section 179)

New & Used Equipment: Qualifies for full Section 179 deduction

Specialized (Non‐Passenger) Vehicles: No special limit (treated like equipment)

SUVs & Trucks >6,000 lbs GVWR: $31,300 max first‐year Section 179; remainder depreciated

Business‐Use Requirement: >50% business use; deduction limited to % of business use

Note: The Section 179 deduction phases out dollar‑for‑dollar when total qualifying purchases exceed $4,000,000 and is fully phased out at $6,500,000.

H.R.1 (effective for tax years beginning after December 31, 2024) doubled the Section 179 limit to $2,500,000, raised the phase‑out threshold to $4,000,000, and reinstated 100% bonus depreciation.

Perkins

Description

The SAT6 allows collection or distribution of 6 cubic yards of material (up to 2,000 lbs) using a standard 8' pickup truck. Ordinary pickup trucks can access areas regular garbage trucks cannot. Use the SAT6 in state parks, camping and beach locations, remote areas, missed pick-ups, food waste and organics collection, landscaping, gravel, soil and compost delivery, recycling programs, facility maintenance and special events. For further information and pricing please contact your regional sales representative.