What Is the Last Day to Buy a Work Truck in Victoria, TX and Still Deduct It This Year?

IRS Publication 946 says property is placed in service when it is "ready and available for a specific use." For a work truck, that usually means the sale is complete, the keys are in your hands, and the truck can start doing the job you bought it for. Keep these points in mind when you set your timeline:

• Calendar-year filers have until December 31, 2026: The truck needs to be delivered and in service by the end of the day on Thursday, December 31.
• Fiscal-year businesses use their own year-end: If your tax year doesn't end in December, the cutoff is the last day of your tax year.
• Ordering early isn't enough: A deposit or a factory order doesn't count until the truck is delivered and put to work.
• Business use must be more than 50%: The Section 179 deduction is only available if the truck is used for business more than half the time, so keep mileage and use records.
• Upfits can affect timing: If a chassis cab still needs a body, bed, or equipment before it can work, ask your tax professional whether it qualifies as placed in service before the upfit is done.

The size of your first-year write-off depends on the truck's gross vehicle weight rating (GVWR) and how it's built. These are the 2026 figures the IRS has published. We sell trucks, we don't give tax advice, so check with your CPA on how they apply to your business.

• Section 179 limit of $2,560,000: That's the 2026 maximum, and it starts to phase out once your total qualifying purchases for the year go over $4,090,000 (Rev. Proc. 2025-32).
• 100% bonus depreciation is permanent: The One, Big, Beautiful Bill made the 100% first-year deduction permanent for qualified property acquired after January 19, 2025.
• The 6,000-pound GVWR line: Vehicles rated at 6,000 lbs. GVWR or less fall under the annual passenger-auto depreciation caps. Heavier vehicles can qualify for much larger first-year deductions.
• $32,000 Section 179 cap on heavy SUVs: For 2026, this cap applies to vehicles rated over 6,000 and up to 14,000 lbs. GVWR. Pickups with a cargo bed at least 6 feet long inside that can't be reached from the cab are exempt from it.
• Check the door-jamb label: GVWR depends on cab, bed, and drivetrain, so confirm the rating on the specific truck you're buying. For example, a 2026 Silverado 2500 HD Crew Cab Work Truck is rated at 10,150 lbs.

Waiting until the last week of December leaves very little room if something slips. Our sales department is closed on Sundays, and holiday hours can change, so plan your purchase for November or early December if you can.

• Buy from stock: A truck that's already on our lot is the most dependable way to make a year-end deadline. Factory orders and inbound units may not arrive in time.
• Bring your paperwork: Our what to bring when buying a car checklist lists what you'll need so the deal doesn't stall.
• Plan upfits early: Leave time for bodies, racks, or toolboxes to be installed before the truck goes to work.
• Keep your delivery records: Save the bill of sale and delivery date. Your tax professional will use them to show when the truck was placed in service.

Financing a Work Truck Before the Year-End Deadline

You don't have to pay cash to claim a deduction this year. Trucks bought with a loan can still qualify, while lease payments are generally deducted as a business expense instead. Your CPA can tell you which works better for you. Our auto financing team in Victoria works with local and national lenders and can help you arrange financing before your delivery date.

Check our model year-end markdowns before you buy, and look at Chevrolet Protection plans to help keep a hard-working truck on the job.

Contractors, ranchers, and other business owners come to our Victoria store on N. Navarro St. from all over South Texas, including:

See what other truck buyers say in our Atzenhoffer Chevrolet customer reviews, or talk to our sales and commercial staff about which trucks can be delivered before December 31.

Get Your Work Truck on the Job Before December 31

Atzenhoffer Chevrolet has been selling trucks in Victoria since 1926. If you want a deduction this year, start shopping now so your truck is delivered and working well before the end of 2026.