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title: "IRS Bulletins & Section 179 Regulatory Updates (2026) | Sec179Rules.com"
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description: "Official IRS bulletins, Treasury decisions, and regulatory updates on Section 179, bonus depreciation, Form 4562, and vehicle weight thresholds for tax year 2026."
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> **Canonical Source:** [https://sec179rules.com/bulletins](https://sec179rules.com/bulletins)
>
> *Official IRS bulletins, Treasury decisions, and regulatory updates on Section 179, bonus depreciation, Form 4562, and vehicle weight thresholds for tax year 2026.*

# IRS Bulletins & Capital Depreciation Regulatory Updates

Authoritative legal analysis of recent Treasury regulations, IRS revenue procedures, and state conformity decisions affecting commercial capital cost recovery, Form 4562, and Section 179 deduction thresholds.

## IRS Formally Reaffirms 2026 Section 179 Cap at $1,250,000 and Phase-Out at $3,130,000

In Internal Revenue Bulletin 2026-39, the IRS reaffirmed the official cost-of-living inflation adjustments under Internal Revenue Code Section 179(b)(6). For tax years beginning in 2026, the aggregate expense deduction limitation under § 179(b)(1) is confirmed at **$1,250,000**. The phase-out threshold under § 179(b)(2) is established at **$3,130,000**, with the complete phase-out ceiling fixed at **$4,380,000**.

## Treasury Releases Final Regulations on Commercial Clean Vehicle Credit (IRC § 45W)

The Department of the Treasury and the Internal Revenue Service released final regulations governing the Qualified Commercial Clean Vehicle Credit under IRC § 45W. The guidance codifies that commercial business vehicles acquired for trade or business use are **exempt from individual § 30D income limitations, MSRP price caps, and domestic assembly requirements**.

## California FTB Issues 2026 Depreciation Alert: Stricter Form FTB 3805P Audit Protocols

The California Franchise Tax Board (FTB) issued Public Notice 2026-04 reminding commercial filers that California law remains decoupled from federal Section 179 increases and 100% bonus depreciation. California strictly caps Section 179 deductions at **$25,000**, with a spending phase-out starting at **$200,000**.

## IRS Revenue Ruling 2026-12: The 6-Foot Bed Rule Enforced on Crew Cab Pickups

Revenue Ruling 2026-12 clarifies the statutory definition of commercial work vehicles versus passenger SUVs under IRC § 168(k)(2)(E)(i). Pickups with a manufacturer-rated GVWR exceeding 6,000 lbs but equipped with a cargo bed shorter than 6.0 feet in interior length are categorized as **passenger SUVs for Section 179 purposes**, restricting their first-year Section 179 election to **$31,300**.

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