Section 179 in 2025: Can You Deduct Your Dump Trailer?
If you’re planning to invest in new equipment this year — like a dump trailer or dump body — Section 179 could help you deduct the entire cost from your taxable income. But you’ll need to act before the end of the year.
And while we’re not tax professionals (talk to your CPA to confirm your eligibility), here’s a breakdown of what you need to know for 2025:
🚨 2025 Updates: New Deduction Limits
Thanks to the One Big Beautiful Bill Act passed in July 2025, the Section 179 deduction got a big boost:
- Max Deduction: $2,500,000
- Phase-Out Threshold: $4,000,000
- Bonus Depreciation: 100% bonus depreciation is back — and applies to both new and used equipment purchased and placed in service after January 19, 2025.
That means most MTM end dump trailers and dump bodies could qualify for full deduction — including used trailers, if they’re “new to you.”
Do Trailers Qualify?
Yes — if you’re using it for business, trailers qualify under Section 179. This includes:
✅ End dump trailers
✅ Dump bodies
✅ Custom builds
✅ New or used equipment (if new to you)
As long as the equipment is purchased or financed and put into service by December 31, 2025, and used at least 50% for business, it’s eligible.
Bonus Depreciation = Even More Savings
If you exceed the $2.5M deduction cap, you can still take 100% bonus depreciation on the remainder of qualifying purchases. That’s a huge opportunity for large operations or fleets making big moves this year.
A Note on Vehicles
Section 179 has special limitations for on-road vehicles, but this does not apply to trailers or dump bodies. However, if you’re buying a truck and dump body together, talk to your CPA — they may break out the cost of each asset separately.
What to Do Next
- Talk to your accountant — confirm eligibility and timelines
- Secure your trailer — production slots are already filling
- Place it into service by Dec. 31 — and keep your records ready
Need help getting started? Whether you’re building a new trailer or eyeing a used one, our team can help you move fast, get financing, and hit that deadline.
Disclaimer: This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.