4 New Tax Breaks Every Trucking Company Should Know About in 2025

How Carriers Can Save Thousands Under the New “One Big Beautiful Bill”

Time is money in the trucking business—and that applies to tax season, too. In 2025, a sweeping new tax reform law, informally dubbed the One Big Beautiful Bill Act, was signed into law to extend and expand critical business tax benefits for small fleets and carriers.

Whether you're buying new trucks, optimizing your business structure, or investing in routing technology, this bill includes real opportunities to put money back in your pocket. Here's what you need to know.

1. 100% Bonus Depreciation is Now Permanent

What is means for trucking? Now you can immediately expense 100% of qualifying assets in the year of purchase.

Under the old rules, bonus depreciation was scheduled to phase out. Not anymore. As of January 20, 2025, carriers can permanently deduct 100% of the cost of qualifying equipment (new or used) in the year it's placed in service.

That means you can write off the full cost of:

• New or used trucks
• Trailers
• In-cab tech or telematics equipment
• Office or warehouse tools

This is a game changer for capital-heavy businesses like trucking, especially those reinvesting in growth.

Timing:  It’s effective for assets placed in service after January 19, 2025

2. Higher Section 179 Limits for Immediate Write-Offs

What is means for trucking? Increased limits for immediate expensing of business assets… enhanced from previous TCJA levels.

Section 179 has always allowed small businesses to write off certain purchases immediately, but now those limits are even higher.

You can now fully deduct smaller-ticket but essential expenses like:

• Office furniture
• GPS or maintenance tools
• Computers, monitors, or mobile devices

If you're making multiple smaller upgrades in a given year, this deduction stacks up fast.

Timing:  Applies under enhanced current law—no waiting required

3. 20% Pass-Through Income Deduction (QBI)

What is means for trucking? 20% deduction on qualified business income for pass-through entities. It’s a permanent extension of what was set to expire in 2025.

If you operate as an LLC, S-Corp, or partnership, you may already be taking advantage of the Qualified Business Income (QBI) deduction.

This law makes that 20% deduction permanent, while also raising the income thresholds. That means more carriers will qualify—and those who already do can keep maximizing it.

Pro Tip: Talk to your accountant about W-2 wage strategies or entity restructuring to stay under the thresholds and claim the full deduction.

Timing: Applies immediately for 2025 and beyond

4. R&D Deduction is Back—for Real

What is means for trucking? Immediate deductibility of domestic R&D expenses is restored.

The trucking industry is becoming more tech-enabled, and this deduction recognizes that. If you’ve been:

• Building internal routing algorithms
• Testing fleet efficiency tools
• Customizing TMS workflows
• Purchasing new tech

...you might be able to write those costs off as research & development (R&D) expenses.

This reverses a 2022 rule that required R&D costs to be spread over 5 years. As of Jan 1, 2025, you can take the full deduction again in the same year.

Timing: Applies to taxable years beginning after December 31, 2024

Bonus: Free Tax Strategy Consultation for Trucking Businesses

1-800Accountant is offering a free one-on-one consultation to help carriers apply these new rules. Follow this link to schedule.

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