Small Business Tax & Bookkeeping Blog | Zero Fluff Books

Section 179 and 100% bonus depreciation can accelerate deductions for food trucks and mobile-vendor equipment, but vehicle classification, business use, income limits, and placed-in-service rules determine what is actually available.

For most qualifying property acquired after January 19, 2025 and placed in service during 2026, federal bonus depreciation is 100%, subject to acquisition, eligibility, vehicle, and election rules.