2026 Section 179 Tax Deduction: Qualifying INFINITI Models in Colorado

2026 Section 179 Tax Deduction: Qualifying INFINITI Models in Colorado

Here’s something most people don’t realize: every SUV in the current INFINITI lineup, from the commanding QX80 to the all-new QX65 coupe-style SUV, is rated over 6,000 lbs GVWR. That puts each one in the IRS “heavy vehicle” category, and for Colorado business owners, that can mean writing off up to the full business-use cost in 2026. If you’ve been waiting for the right moment to upgrade the vehicle you drive to every client meeting, this is it. Here’s how Section 179 works in 2026, which INFINITI models qualify, and what it could mean for your business.

What Is Section 179 and How Does It Work for Business Vehicles?

Section 179 of the IRS tax code allows businesses to deduct the cost of qualifying equipment, including vehicles, in the year it’s placed in service, rather than depreciating it slowly over five or more years. For vehicles, everything hinges on Gross Vehicle Weight Rating (GVWR). SUVs rated over 6,000 lbs GVWR avoid the IRS “luxury auto” depreciation caps that limit passenger cars to a fraction of their cost in year one.

Combine Section 179 with 100% bonus depreciation, made permanent by the One Big Beautiful Bill Act for qualifying property acquired after January 19, 2025, and a qualifying INFINITI used entirely for business can be fully deducted in the first year.

What Are the 2026 Section 179 Limits?

Section 179 limits are adjusted for inflation each year. For tax years beginning in 2026:

2026 Section 179 Key Figures

• Maximum Section 179 deduction: $2,560,000 (up from $2,500,000 in 2025)
• Phase-out threshold: $4,090,000 in total qualifying equipment purchases
• Heavy SUV Section 179 limit: $32,000 (up from $31,300 in 2025)
• Bonus depreciation: 100%, now permanent
• Business use requirement: More than 50%
• Deadline: Purchased or financed and placed in service by December 31, 2026

Don’t let the $32,000 SUV limit throw you off. Section 179 covers the first $32,000, and 100% bonus depreciation can pick up the rest of the business-use cost. Together, they open the door to a full first-year deduction.

Which INFINITI Models Qualify for Section 179 in 2026?

The entire current INFINITI SUV lineup clears the 6,000-lb mark. GVWR figures below are approximate and based on published specifications. Always confirm the exact rating on the Tire and Loading Information label on the driver’s door jamb of the vehicle you purchase.

INFINITI QX80

• 2026 INFINITI QX80 (RWD): GVWR approximately 7,610 lbs
• 2026 INFINITI QX80 (4WD): GVWR approximately 7,810 lbs

Redesigned from the ground up, the QX80 is INFINITI’s flagship statement: a twin-turbo V6 with 450 horsepower, three rows of crafted Japanese hospitality, and a GVWR comfortably past the heavy-vehicle threshold. It’s the INFINITI that arrives before you do.

Browse INFINITI QX80 Inventory

INFINITI QX60

• 2026 INFINITI QX60 (FWD and AWD): GVWR approximately 6,063 lbs

This is the sleeper of the Section 179 world. The QX60 delivers three-row luxury at a price well below most heavy SUVs, and it still qualifies. For a business owner who needs room for clients, team members, or family on the weekend, it may be the smartest value on this list.

Browse INFINITI QX60 Inventory

All-New INFINITI QX65

• 2027 INFINITI QX65 (AWD): GVWR approximately 6,063 lbs

The all-new QX65 brings a sleek, coupe-inspired silhouette to INFINITI’s lineup, with standard AWD and a design built to turn heads in the parking lot. For entrepreneurs who want style and a two-row footprint, it’s a head-turner that also qualifies for heavy-vehicle treatment.

Browse INFINITI QX65 Inventory

A note on the QX60 and QX65: These models clear the 6,000-lb line by a small margin, so it’s especially important to check the door-jamb label on the exact vehicle. Our team is happy to verify it with you.

What About Pre-Owned INFINITI Models?

A pre-owned vehicle can qualify as long as it’s new to your business and meets the GVWR requirement. Pre-owned QX80 and QX60 models qualify on weight. Older two-row models like the QX50 and QX55 are rated under 6,000 lbs GVWR and fall under the much lower passenger-vehicle depreciation caps. Browse pre-owned inventory to see what’s available.

What Are the Business Use Requirements for Section 179 Eligibility?

Your INFINITI must be used more than 50% for business, and your deduction is based on your business-use percentage. Qualifying business use in Colorado might include:

• Driving to client appointments across Colorado Springs, Monument, and Denver
• Showing homes from Northgate to Fountain
• Traveling between multiple office, salon, or clinic locations
• Picking up supplies or transporting team members to events

Your daily commute from home to your regular workplace doesn’t count. Start a mileage log the day you take delivery. It’s your best friend if questions ever come up.

How Do Section 179 Deduction Calculations Work?

These examples use estimated prices and assume 100% business use unless noted. Your actual results depend on your purchase price, business-use percentage, and tax situation.

Example 1: INFINITI QX80

A real estate team leader buys a QX80 for three-row client tours and uses it exclusively for business.

Vehicle Cost: $95,000
Section 179 Deduction: $32,000
Remaining Cost: $63,000
100% Bonus Depreciation: $63,000
Total First-Year Deduction: $95,000

Example 2: INFINITI QX60

A dental practice owner buys a QX60 for travel between two office locations.

Vehicle Cost: $60,000
Section 179 Deduction: $32,000
Remaining Cost: $28,000
100% Bonus Depreciation: $28,000
Total First-Year Deduction: $60,000

Example 3: INFINITI QX65 at 80% Business Use

A marketing consultant uses a QX65 80% for business and 20% personally.

Vehicle Cost: $58,000
Business-Use Basis (80%): $46,400
Section 179 Deduction: $32,000
Remaining Business Basis: $14,400
100% Bonus Depreciation: $14,400
Total First-Year Deduction: $46,400

For perspective: a two-row passenger car that doesn’t meet the weight threshold is generally limited to around $20,000 of first-year depreciation, even with bonus depreciation. A qualifying INFINITI SUV can more than double that.

How Do Colorado State Tax Rules Apply to Section 179?

Colorado’s income tax starts from federal taxable income, and the state has generally conformed to federal bonus depreciation and Section 179 expensing. In most cases, the deduction on your federal return flows through to your Colorado return. Because state rules can change, confirm current Colorado treatment with your tax professional.

Why Do INFINITI Vehicles Make Sense for Colorado Businesses?

• Confidence in every season: Available AWD and 4WD keep you moving through an October snow on Woodmen Road or a January drive up to Monument.
• Luxury without the markup feeling: INFINITI delivers premium craftsmanship and technology at prices that leave room in the budget for growing your business.
• Room for everything: The three-row QX80 and QX60 handle clients, crews, and samples. The two-row QX65 keeps things sleek.
• Hands-free highway driving: Available ProPILOT Assist 2.1 on the QX80 helps take the edge off long I-25 stretches on compatible highways.

What Timeline Should Colorado Businesses Follow for 2026 Section 179 Benefits?

The vehicle must be purchased or financed and placed in service (delivered and ready for business use) by December 31, 2026. A vehicle ordered in December that arrives in January won’t count toward 2026.

• October: Meet with your CPA and decide how much of a deduction makes sense this year.
• November: Test drive and choose your model. Selection is at its best now.
• Early December: Finalize financing and take delivery, with time to spare.

What Business Use Examples Apply to Colorado Companies?

• Real estate: QX80 or QX60 for comfortable three-row property tours.
• Healthcare and wellness: QX60 for practitioners moving between locations.
• Professional services: QX65 for consultants, attorneys, and financial advisors who want polish and efficiency.
• Events and hospitality: QX80 for guest transportation and VIP pickups at the Colorado Springs Airport.
• Small business and retail: QX60 for owners who haul inventory during the week and family on the weekend.

Frequently Asked Questions

Can I finance my INFINITI and still claim Section 179?

Yes. A financed vehicle qualifies as long as it’s placed in service by December 31, 2026. Your first-year deduction can exceed what you actually paid out of pocket this year.

Does leasing qualify for Section 179?

No. A standard lease doesn’t qualify because you don’t own the vehicle, though lease payments may be deductible as a business expense. Your CPA can help you compare.

Do certified pre-owned INFINITI vehicles qualify?

Yes, as long as the vehicle is new to your business and meets the GVWR requirement.

What if my business doesn’t have enough income this year?

Section 179 is limited to your business’s taxable income, but bonus depreciation isn’t, and unused Section 179 amounts can carry forward. Your tax professional can find the right mix.

Can I use the standard mileage rate instead?

You’ll need to choose one method per vehicle. Once you claim Section 179 or bonus depreciation, you can’t switch to the standard mileage rate for that vehicle.

Step-by-Step Process for Claiming Section 179

1. Verify the GVWR on the door-jamb label of your specific vehicle.
2. Confirm more than 50% business use is realistic for how you’ll drive it.
3. Save every document: purchase agreement, financing paperwork, and delivery date.
4. Start a mileage log the day you take delivery.
5. Work with your tax professional to calculate your deduction.
6. File IRS Form 4562 with your 2026 business tax return.

Why 2026 Is a Strong Year for a Business Vehicle Purchase

For the last few years, bonus depreciation was shrinking and business owners had to race the calendar. Not anymore. The One Big Beautiful Bill Act made 100% bonus depreciation permanent, and 2026 Section 179 limits are higher than ever. If your business needs a vehicle and you’ve had your eye on an INFINITI, a purchase before year-end lets you enjoy the drive and the deduction.

Ready to Put Section 179 to Work for Your Business?

• Talk to your tax professional about how a vehicle fits into your 2026 tax plan.
• Visit Red Noland INFINITI in Colorado Springs to test drive the QX80, QX60, or QX65. We’ll help you verify the GVWR on any vehicle.
• Plan your timing so your new INFINITI is delivered and in service well before December 31, 2026.

Drive what inspires you, and let it work for your business, too. Red Noland INFINITI is ready to help you finish 2026 strong.

Disclaimer: This article is for educational and informational purposes only and is not tax, legal, or financial advice. Red Noland INFINITI does not provide tax advice. Tax laws change frequently, and individual results depend on your specific situation, including business-use percentage, taxable income, and entity structure. GVWR figures are approximate and based on published manufacturer and third-party specifications; verify the GVWR of any specific vehicle on its door-jamb label. Consult a qualified tax professional before making a purchase decision based on potential tax benefits.