Section 179 Tax Deduction at Land Rover Little Rock
If you own a small business or work for yourself in Little Rock, the 2026 Section 179 tax deduction for tax year 2026 may help you invest in the vehicle that keeps your operation moving. At our Land Rover dealership in Little Rock, a community staple for over 15 years, our team is here to walk you through the business-use vehicles in our inventory and connect you with financing that fits your goals.
Our Little Rock team welcomes you to explore our new Land Rover lineup and help put a luxury SUV to work for your business.
This content is for informational purposes only; please consult a qualified tax professional to determine eligibility for your specific situation.
2026 Section 179 Tax Deduction Overview & Limits
Section 179 of the IRS tax code lets eligible businesses deduct the cost of a qualifying new Land Rover in the year it's purchased and placed into service, on or before December 31st, 2026. It's designed as a true small-business incentive, and the general guidelines below can help you start the conversation with your tax advisor and our finance team.1
- 2026 Deduction Limit: $2,560,0001
- Good on new and used equipment (as long as new to the buyer)
- Purchased or leased
- 2026 Spending Cap: $4,090,0001 -- This is the maximum amount that can be spent on equipment before the Section 179 Deduction available to your company begins to be reduced on a dollar-for-dollar basis (making it a true small-business incentive)
- Deduction begins to be reduced on a dollar-for-dollar basis -- this cap is what makes it a "small business tax incentive"
- Complete phase-out at $6,650,000
- 2026 Bonus Depreciation: 100%1
- Defined as: a tax incentive that allows a business to immediately deduct a large percentage of the purchase price of eligible assets
- Generally taken after the Spending Cap is reached
- Applies to new and used
- Must be purchased and put into use before Dec. 31, 20261
- Must be used for business purposes more than 50% of the time
- Must be titled in the company's name (not the company's owner's name)
Which Vehicles Qualify for Section 179?
How a new Land Rover qualifies under Section 179 depends largely on its gross vehicle weight rating (GVWR) and how it's used for your local business. In general terms, heavier work-oriented vehicles receive more favorable treatment, while lighter passenger vehicles are subject to stricter limits.
Full Section 179 deduction available 1
- New & Used Vocational Trucks and Vans: Full Section 179 deduction available11
- Heavy SUVs & Trucks (Over 6,000 lbs. GVW) (excludes some pickups/vans): $32,000 maximum Section 179 1
- Cars, Light Trucks & SUVs (Under 6,000 lbs.): Subject to IRS "luxury auto" depreciation limits (Section 280F) 1
Eligible models include, but are not limited to:
- Defender 90
- Defender 110
- Defender 130
- Discovery
- Range Rover
- Range Rover Evoque
- Range Rover Sport
- Range Rover Velar
How Do I Use the Section 179 Tax Incentive?
Using Section 179 starts with choosing a qualifying Land Rover and placing it into business use before December 31, 2026. You'll generally need to document that the vehicle is used for business purposes more than 50% of the time and that it's titled in your company's name rather than your personal name.
Our auto financing team can help you explore a Land Rover lease or loan and request a quick quote, though your accountant or tax professional should always confirm the exact deduction you can claim.
Commercial Range Rover Vehicles for Sale Near Me
Drivers across Arkansas know us as the local dealership that's Funky Fun Easy and Honest, and we bring that same honest approach to business shoppers in Little Rock. Browse our new lineup of Defender, Discovery and Range Rover models, and lean on a team that proudly supports local schools, organizations and charities right here in our community. Contact Land Rover Little Rock today to find the right business-ready vehicle before the 2026 deadline!
1 Information accurate at date of publishing. Refer to https://www.section179.org for most up-to-date specifications.
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2026 Section 179 Tax Deduction FAQs
Can vehicles be deducted under Section 179?
Yes, Section 179 lets eligible businesses deduct the cost of certain business-use vehicles in the year they're purchased and placed into service. Qualifying Defender, Discovery and Range Rover models at Land Rover Little Rock may apply, though the vehicle must be used for business more than 50% of the time and titled in the company's name. Please consult a qualified tax professional to confirm how it applies to you.
Does Section 179 apply for used car purchases?
Yes, Section 179 is good on new and used equipment if the vehicle is new to the buyer, and the 100% bonus depreciation also applies to new and used assets.
Can Section 179 be claimed multiple times?
Section 179 can generally be used each tax year on qualifying equipment placed into service, subject to that year's deduction limit and spending cap. The vehicle must be purchased and put into use before December 31, 2026.
What is the Section 179 tax deduction limit?
For 2026, the Section 179 deduction limit is $2,560,000, good on new and used equipment that's purchased or leased. The deduction begins to phase out on a dollar-for-dollar basis once spending passes the cap, which is what makes it a true small-business incentive.
What is the 2026 Section 179 spending cap?
The 2026 Section 179 spending cap is $4,090,000, the maximum that can be spent before the deduction is reduced on a dollar-for-dollar basis, with a complete phase-out at $6,650,000.
