Section 179 in 2026: How to Write Off a Forklift or Truck Body Before Year-End

Every December, the same rumor makes its rounds: if you buy equipment before the year's out, you can write it off. But is the rumor true? Tax bills are coming, so if you've got money left in the budget, it's worth a look. The truth is that it all comes down to timing. 

Let's say you end up buying a forklift or truck body in December. The write-off is a good one. But it only counts if the equipment is running by December 31, not just ordered or paid for. This blog breaks down how the deadline works, what actually counts for the deduction, and what that means for the equipment you buy. 

The Write-Off, and What It's Actually Worth to You 

The write-off has a name: Section 179. It's the part of the tax code that covers equipment you buy for your business, a forklift or a truck body included. And it isn't depreciation. With depreciation, you deduct a big purchase slowly, a piece at a time over several years. Section 179 lets you deduct the full purchase price in the year you buy. 

Section 179 has a ceiling on how much you can write off in a year. For 2026 it's $2,560,000. That covers a single forklift or a whole fleet's worth of equipment. 

So what does the deduction save you? It lowers the income you get taxed on. Say you deduct $45,000 on a reconditioned forklift. The government then taxes you as if you earned $45,000 less this year. Here's how that pencils out for a business taxed at 24%: 

The $45,000 and 24% figures are just an example, of course. Your own rate changes the number, and your CPA can give you the exact figure for your business. Also, let's keep one thing clear: the deduction lowers your tax bill. It isn't a check in the mail. 

Is Section 179 the Only Write-Off?

You've got a second write-off option, too: 100% bonus depreciation. It does much the same job and is permanent under current law. You can even use both on the same return. Section 179 comes first, and bonus depreciation then covers anything left over. 

You'd only have a leftover if your equipment purchases pass that yearly cap we mentioned earlier of $2.56 million. If your purchases stay under it, Section 179 covers them on its own. 

Reconditioned Equipment Counts Too 

Section 179 isn't only for new equipment. Used and reconditioned units count too, as long as they're new to you. In other words, your business hasn't owned or run them before. So, a used machine or a reconditioned Princeton PiggyBack® qualifies for the full deduction, same as new. And it costs less than new. You get the same write-off for less money. 

It Only Counts If It's Running by December 31 

Buying the equipment before December 31 feels like it should lock in the deduction. But it doesn't, at least not on its own. The IRS looks at when the equipment is placed in service, not when you bought it. “Placed in service” means the equipment is delivered, in your possession, and ready to run for its intended job. 

That difference decides who claims the deduction this year and who waits until next. Check where your purchase actually lands: 

• Counts: the unit delivered, in your hands, and ready to run before December 31 
• Doesn't count on its own: a signed order, an invoice, a paid deposit, or an approved loan 

An order in December feels like acting in time. But if the equipment shows up in January, the deduction moves into next year with it. 

So What Can You Get Ready in Time? 

Delivery is what counts, then. So what can you actually have running by the 31st? 

The answer depends on how close a purchase is to done. Two kinds of buys can realistically make the deadline: 

• Used machines, already built 
• Standard bed builds, which follow a set design and take less time than a custom build 

A custom flatbed is built around your trucks and the work they do. Fabrication, mounting, upfit, and a final inspection give it that fit, and each step takes time. So a custom build is one to plan ahead for, with a start date well before the year closes. 

If the write-off is the goal, buy the thing that can be running by the 31st. Availability and the shop's schedule change week to week. A quick call to the sales team is the way to find out what's available and what can be delivered in time. 

Talk to Our Team at Beamer's, and Talk to Your CPA 

Come tax time, you're going to owe on this year's income. But that money doesn't all have to go to the IRS. Spend some of it on a forklift or truck body running before December 31. It stays in your operation as equipment you'll use for years, instead of leaving as tax. 

Getting there takes two calls. The first is to Beamer's, for year-end availability, build timelines, and the specs that fit your trucks. The second is to your CPA, who confirms what you're eligible for and what the deduction is worth against your own numbers. 

The deadline doesn't move. So the sooner you call, the better your odds of having something running by year-end. Call and ask for the sales team to talk through what can be delivered and running before year-end.