WHY THE BIG BEAUTIFUL BILL IS A BIG DEAL FOR THE TRUCKING AND CONSTRUCTION INDUSTRIES
If you’re in the construction or trucking industry, there’s some great news coming out of Washington: the so-called “Big Beautiful Bill” has officially passed—and it’s changing the game for business owners looking to invest in new equipment.
Maximize ROI in 2025 with the Big Beautiful Bill
The Act’s broadest tax changes will extend the individual tax cuts initially passed during the first Trump administration in late 2017. Without the OBBB’s intervention, those tax cuts would have ended in 2025. By further extending the previous tax cuts and adding new tax cuts to tips and overtime pay, the bill is expected to create a modest but important bump in near-term disposable income.
What the "Big Beautiful Bill" Means for Construction and Trucking Businesses in 2025
This bill delivers two major financial incentives that could save you thousands (if not more) on your next purchase:
✔️ 100% Bonus Depreciation is Back
Previously scheduled to phase out, 100% bonus depreciation has been reinstated. This means you can now immediately deduct 100% of the cost of qualifying new and used equipment placed into service during the tax year. No need to spread deductions over several years—this is instant tax relief.
✔️ Section 179 Deduction Limits Have Increased
Under the bill:
The Section 179 deduction limit is now $2.5 million
The spending cap has increased to $4 million
That’s more than double previous limits, giving businesses like yours far more room to invest in trucks, trailers, excavators, pavers, and other critical jobsite equipment—all while reducing taxable income.
What This Means for Your Bottom Line
These changes are designed to encourage business investment and allow companies to grow while keeping more of their hard-earned profits.
In short:
Buy a truck or piece of equipment this year?
Put it into service before December 31?
You could deduct the full cost from your 2025 taxes.
That could translate into tens of thousands of dollars in tax savings on a single unit.
Who Benefits Most?
These tax breaks are especially valuable for:
Owner-operators upgrading their first truck
Small to mid-size contractors adding new equipment to handle more jobs
Fleets looking to modernize with electric trucks or Tier 4 equipment
Municipalities investing in new dump trucks, loaders, or snow removal machines
From asphalt pavers to heavy haul trailers to day cab tractors, if it qualifies as business equipment, it likely qualifies for these deductions.
Act Fast: The Clock is Ticking
To take advantage of the full 2025 benefit:
Equipment must be purchased and put into service by December 31, 2025
Keep good records and consult your tax advisor early
Consider financing—yes, financed purchases still qualify
If you’re on the fence about upgrading your fleet, this legislation might be the final push you need.
Tracey Road Equipment Can Help You Capitalize
Whether you’re eyeing a new Western Star dump truck, a Hyundai excavator, or a Felling trailer, Tracey Road Equipment is here to guide you. With locations across New York and Pennsylvania, we’re ready to:
Help you choose qualifying equipment
Offer financing options tailored to your needs
Ensure quick delivery to meet the service deadline
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