 
Elevate your professional presence and business operations with a new luxury vehicle. At our Lincoln dealership near Minneapolis, we help local business owners discover how they can leverage the Section 179 tax deduction. This IRS incentive allows qualifying businesses to deduct up to 100% of the purchase price of eligible vehicles used for business purposes.1
To qualify for the current tax year, your Lincoln must be purchased and put into service by December 31, 2025. Visit White Bear Lincoln to see how a new luxury SUV can be a smart investment for your company.


2025 Section 179 Deduction Limits
The Section 179 deduction is designed to help small- and medium-sized businesses invest in themselves. Vehicles must be used for business purposes more than 50% of the time to qualify. While bigger vehicles often receive the largest deduction, many passenger vehicles used for business are also eligible for partial deductions. It's important to note the spending caps designed for this incentive.
Whether you want to buy a new Lincoln SUV or used vehicle, you'll be able to secure Section 179 incentives. What's important is that the vehicle is new to you!
The 2025 Section 179 limits are:
- 2025 Deduction Limit: $2,500,0001
- 2025 Spending Cap: $4,000,0001
- 2025 Bonus Depreciation: 100%1 (This is generally taken after the Spending Cap is reached and applies to new and used equipment.)
2025 Section 179 Vehicle Deductions At-a-Glance
- New & Used Vocational Trucks and Vans: Full Section 179 deduction available
- Heavy SUVs & Trucks (Over 6,000 lbs. GVW): $31,300 maximum Section 179
- Cars, Light Trucks & SUVs (Under 6,000 lbs.): $20,400 first-year maximum
- Business Use Minimum: Must exceed 50% business use
- Purchase / Finance Deadline: Must be in service by December 31, 2025
- Additional Bonus Depreciation: 100% available for 2025 per H.R.1
Which Lincoln Models Qualify for Section 179?
To qualify for the maximum Section 179 deduction, a vehicle must have a Gross Vehicle Weight Rating (GVWR) exceeding 6,000 pounds. Several Lincoln luxury SUVs meet this requirement, making them an excellent choice for St. Paul Lincoln drivers who demand comfort and capability.
Eligible models can include:
- Lincoln Navigator
- Lincoln Navigator L
- Lincoln Aviator Grand Touring models
Visit Our St. Paul Lincoln Dealership
Ready to see how a new Lincoln Navigator or Aviator can benefit your bottom line? Contact White Bear Lincoln to discuss your options with our finance specialists. We are proud to help St. Paul business owners find the premium vehicles they deserve while maximizing potential tax advantages. Stop by our showroom to explore qualifying models today!
Learn More:
1 Information accurate at date of publishing. Refer to https://www.section179.org for most up-to-date specifications and consult your tax professional regarding your specific financial situation.
1 Information is up-to-date as of the publishing date. Please go through https://www.section179.org for the latest details.
