A Simple Guide to Section 179
Many of our clients are business owners who have utilized Section 179 in the past—an IRS rule that may let businesses expense some or all of the cost of qualifying equipment in the year it’s placed in service, rather than depreciating it over several years. In plain terms, Section 179 can be a way for a qualifying business to treat a work vehicle more like a current-year expense, if certain use and eligibility criteria are met.
What Is Section 179?
Section 179 isn’t a special “car loophole”; it’s a long-standing provision designed to help businesses invest in the tools they use. Vehicles can be part of that, but the basics are simple: the vehicle typically needs to be used primarily for business, placed in service within the tax year, and meet the IRS’s definitions for the type of vehicle it is. From there, many owners talk with a CPA about combining Section 179 with other methods (like bonus depreciation) depending on their situation.
Why People Look Into It
The appeal is straightforward: if a vehicle genuinely functions as a business asset—client transport, field work, operations support—then Section 179 can sometimes help match the cost of that asset to the year it starts earning its keep. It’s not about pushing limits; it’s about aligning true business use with a provision meant for exactly that.
Where the EMC Wolf Fits
Our fully-restored Mercedes-Benz 250GD G Wagons have a gross vehicle weight rating (GVWR) of at least 6,504 pounds, and we have a number of clients who use their builds primarily for business. Those two factors are common starting points when a CPA evaluates whether a vehicle might be eligible for Section 179 treatment. We see owners explore this when their Wolf will be used for things like property management, hospitality/guest transport, project/site visits, or brand/marketing activations. If your use case is genuinely business-first, it’s worth asking your tax professional whether Section 179 is a fit.
All Expedition Motor Company models qualify for Section 179:
- EMC Wolf
- EMC 250GD Turbo
- EMC 620GE
- EMC LWB G Wagon
Getting Started
Keep it simple, note how you’ll use the truck for work, keep a basic mileage log, and check with your CPA before year-end about timing and eligibility. If you’re planning a custom spec, start early so the build and placed-in-service date line up with your tax calendar.
You can view our currently available convertible G Wagons here: https://www.expeditionmotorcompany.com/builds/
You can design your custom G Wagon by visiting our configurator here: https://www.expeditionmotorcompany.com/custom-g-wagon-wolf-builder/#to-fixed
Important note: This article is general information—not tax or legal advice. Tax rules change, and your facts matter. Please consult a qualified CPA or tax attorney to determine whether Section 179 applies to your situation.