Section 179 Is Creating More Equipment & Truck Buyers. Is Your Equipment Ready to Sell? 

As businesses plan for year-end, many in the USA are looking to take advantage of Section 179 tax deductions, making this one of the most active buying periods for used equipment. 

With the ability to deduct eligible equipment and truck purchases in the year they’re put into service, buyers are motivated to acquire equipment and trucks before year-end deadlines. That means more demand, more competition, and more potential opportunities for sellers. 

If you have surplus, aging, or underutilized equipment or trucks sitting in your yard, now may be the ideal time to sell. 

What the 2026 Section 179 deduction actually offers 

Section 179 lets a business write off the full cost of equipment or trucks, new or used, in the year they buy it and put it to work. For 2026, that’s up to $2,560,000. The write-off starts shrinking once a business buys past $4,090,000 in equipment for the year, and disappears entirely past $6,650,000. Anything above the cap can usually still be deducted through 100% bonus depreciation, so even a buyer making a big multi-unit purchase can often write off the whole thing in year one. Learn more here. 

Why This Matters For Sellers

When tax incentives encourage buying activity, sellers benefit from: 

• Increased buyer demand 
• Greater bidding competition 
• Faster sales cycles 
• More opportunities to unlock capital from idle assets 

Instead of carrying the costs of storage, maintenance, insurance, and depreciation into another year, selling now can help turn unused equipment into working capital. 

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Buyers Need Equipment Now

To qualify for year-end tax benefits, buyers need equipment and trucks they can put to work quickly. That often makes used equipment or trucks an attractive option compared to waiting for new equipment or truck delivery. 

The result? More buyers actively searching for available equipment and trucks across construction, transportation, agriculture, and industrial sectors. 

Don’t Miss the Year-End Opportunity

Every day unused equipment or trucks sits in your fleet, it loses value while continuing to generate costs. With buyers actively looking to make purchases before year-end, now is the time to capitalize on seasonal demand. 

Ritchie Bros. can get your equipment and trucks in front of that audience fast: 

• Live auctions running through the end of the year 
• Weekly online auctions 
• Our 24/7 online marketplace 

Global buyer reach, minimal effort on your end, strong returns.

Get your equipment and trucks in front of motivated buyers and turn idle assets into cash before the year ends. 

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Disclaimer: This article is for informational purposes only and should not be considered tax advice. Consult a qualified tax professional regarding your specific situation.

See also

4 Reasons to Sell Your Equipment and Trucks Before Year-End