As 2025 winds down, business owners across New Mexico are looking for ways to save before the year closes — and one of the best strategies is investing in a new commercial truck. Whether you’re hauling equipment, towing trailers, or expanding your fleet, purchasing a qualifying work vehicle before December 31 could bring major tax advantages under Section 179 and bonus depreciation rules. We encourage business owners to consult with their tax advisors to take advantage of these savings.
At Melloy Dodge, we carry one of the largest selections of Ram commercial trucks in the region — ready to help you strengthen your business and save on your taxes.
Take Advantage of Section 179 Before the Year Ends
Section 179 of the IRS Tax Code allows businesses to deduct the full purchase price of qualifying equipment — including vehicles — purchased and placed into service during the tax year.
That means if you buy a work truck before December 31 and use it for more than 50% business purposes, you may be able to deduct up to the full cost of the vehicle (up to the current Section 179 limits).
The deduction is available for new or used vehicles, and heavy-duty trucks often qualify for the maximum write-off since they exceed the 6,000-pound GVWR threshold.
Bonus Depreciation may also apply, allowing businesses to deduct an additional percentage of the vehicle’s cost after applying the Section 179 deduction.
Always consult with your accountant or tax professional to confirm eligibility based on your specific use case.
Which Ram Trucks Qualify?
At Melloy Dodge, we know commercial buyers need tough, reliable trucks that work as hard as they do. Many of our Ram work trucks and vans meet the criteria for Section 179 and bonus depreciation. Upfits and customizations can be incorporated into your purchase too.
Ram 1500
Perfect for small business owners, contractors, and fleet managers who need power and comfort in one package.
-
Select configurations (especially the 1500 Tradesman and Big Horn trims with 5.7L HEMI V8) often meet the 6,000-lb GVWR mark.
-
Ideal for construction, service, or delivery work that doesn’t require a full heavy-duty setup.
Ram 2500 Heavy Duty
The backbone of many New Mexico job sites.
-
GVWR ranges from 8,565 lbs to over 10,000 lbs, easily exceeding the 6,000-lb requirement.
-
Available in multiple trims, including Tradesman, Big Horn, Laramie, and Power Wagon.
-
Outstanding towing and payload capacity make it a favorite for landscaping, agriculture, and utility businesses.
Ram 3500 Heavy Duty
When your business demands maximum power, this truck delivers.
-
GVWR options reach 14,000 lbs and higher.
-
Perfect for towing large trailers, equipment, or machinery.
-
Pair it with the 6.7L Cummins Turbo Diesel for unmatched torque and capability.
-
Commonly used by construction firms, oil-field operators, and hauling companies throughout New Mexico.
Ram Chassis Cab (3500, 4500, 5500)
A true commercial-grade solution ready for customization.
-
Upfit with service bodies, flatbeds, dumps, or box configurations.
-
GVWRs range from 14,000 lbs to 19,500 lbs depending on model.
-
Built for plumbers, electricians, and fleet operators who rely on their truck as a rolling workshop.
Ram ProMaster Van
For businesses that deliver, transport, or operate mobile services, the Ram ProMaster lineup provides serious cargo volume and flexibility.
-
Available in multiple lengths and roof heights.
-
Most models exceed 6,000 lbs GVWR and may qualify for Section 179.
-
Perfect for trades, delivery services, or mobile operations around Albuquerque and Rio Rancho.
Real-World Example
Let’s say your landscaping business purchases a new 2025 Ram 2500 Tradesman before year-end for $62,000 and uses it 90% for business. You could potentially deduct up to $55,800 (90% of the purchase price) under Section 179 this tax year, lowering your taxable income — all while gaining a durable, long-lasting workhorse for your business.
Key Rules to Remember
-
The vehicle must be used more than 50% for business.
-
It must be purchased and placed into service before December 31, 2025.
-
Keep records of business mileage and purpose.
-
Section 179 limits and bonus depreciation percentages may change yearly — check the current IRS guidelines or speak with your CPA.
Why Buy from Melloy Dodge
Our Commercial Vehicle Department specializes in helping New Mexico businesses get the right trucks before the year closes. When you shop with Melloy Dodge, you’ll get:
-
Access to one of the Southwest’s best selections of Ram 1500, 2500, 3500, and Chassis Cab trucks.
-
Competitive fleet pricing and business incentives.
-
Fast turnaround for vehicle prep and delivery so you can put your truck into service before the December 31 deadline.
-
Expert staff familiar with Section 179 and business-use requirements, ready to help you document GVWR and business purchase details for your records.
Don’t Wait Until January
Inventory moves fast in Q4, and once the calendar flips, so do the tax opportunities. If your business could benefit from upgrading or expanding your truck fleet, now is the time to act.
Visit Melloy Dodge in Albuquerque today or contact our Commercial Sales Team to schedule a consultation. We’ll help you find the perfect Ram truck for your business — and make sure you drive into 2026 with confidence and savings.