Make 2025 the Year Your Equipment Works for You

The end of the year is the perfect time to make smart, strategic investments in your business — and save big while doing it. Thanks to the IRS Section 179 deduction and bonus depreciation, qualifying business equipment purchases, including trailers, can significantly reduce your taxable income for 2025.

At Western States Trailer, we specialize in helping business owners maximize these opportunities through both in-stock inventory and custom-built trailers tailored to your exact needs — all at the best value and best pricing, backed by our dedicated, knowledgeable team.


What Is IRS Section 179?

Section 179 allows businesses to deduct the full purchase price of qualifying equipment — such as trailers — bought or financed and placed into service within the same tax year.
Instead of spreading deductions over several years, you can take the full deduction upfront, improving your cash flow immediately.


What’s New for 2025

The IRS has raised the limits again for 2025, meaning more opportunity for savings:

  • Deduction Limit: Up to $1,250,000

  • Phase-Out Threshold: Starts at $3,130,000 in total equipment purchases

  • Bonus Depreciation: Still available at up to 100% for both new and used assets

That means more flexibility, higher deduction potential, and stronger incentives for business owners ready to invest before December 31, 2025.


Why Businesses Choose Western States Trailer

Custom-Built Solutions: Work directly with our expert team to design a trailer that fits your exact business application — whether for construction, contracting, recreation, or fleet use.
In-Stock & Ready: Over 100+ aluminum and steel trailers available for immediate delivery.
Best Value & Best Pricing: Decades-long factory relationships and efficient operations keep our prices competitive year-round.
Expertise: Our knowledgeable staff understands every aspect of towing, design, and setup — we’re here to help you make the right purchase.
Superior Customer Service: Family-owned and proudly Missoula-based, we stand behind every trailer we sell.

When you choose Western States, you’re not just buying equipment — you’re partnering with a team committed to long-term success, support, and service.

Click here to view our entire inventory lineup here... 


Act Before December 31, 2025

To qualify for Section 179 and bonus depreciation deductions, your trailer must be purchased before December 31, 2025.

Whether you need an in-stock unit or a custom-built trailer designed specifically for your business, our team will make sure you get the right setup at the right price — and on time.

📍 Western States Trailer & Auto Sales
4810 Highway 93 South | Missoula, MT 59804


📞 406-251-1322


Disclaimer: Western States Trailer is not a tax advisor. This article is for general informational purposes only. Consult a qualified tax professional to confirm how Section 179 or bonus depreciation applies to your situation before making any purchase decisions.