Ledwell Team

At Ledwell, the word “family” means something special. It is one of our core values, and for many employees, it is also a reality. Walk through our shops and offices, and you will find brothers working alongside brothers, parents and children sharing the same pride in their work, and family traditions being passed from one generation to the next.

One example of that legacy is the Wooten family. David Wooten, now retired, helped plant the roots of the family’s Ledwell story years ago. Today, that legacy continues through four family members who still work here. Seeing multiple generations of one family contribute to Ledwell’s success reminds us that the values of hard work, craftsmanship, and commitment don’t stay at home; they carry over into the workplace as well.

The same family spirit runs through the company. For Dulce Bustamante, coming to work often feels like a family gathering. She shares the Ledwell experience with brothers, in-laws, cousins, and extended family members. Those relationships create trust and camaraderie that reflect what so many employees say makes Ledwell different. You are surrounded by people who have your back.

Stories like these are not unusual here. In fact, dozens of family groups work across Ledwell. Some families have been here for generations, while others are just beginning their Ledwell journey. Together, they help create the culture that has defined our company for decades.

We are proud of the equipment we build, but we are just as proud of the people who build it. The Ledwell Family Tree continues to grow, branch by branch, generation by generation, proving that at Ledwell, family is more than a value.

It is part of who we are.

The roots run deep, and that’s what makes the Ledwell family strong.

The journey may have reached its destination, but the impact keeps growing. After traveling across the country as part of the Tunnel to Towers Foundation’s Steel Across America tour, the custom Gull Wing Truck completed its mission of delivering a powerful symbol of remembrance to communities nationwide.

Along the way, the tour united families, veterans, first responders, and supporters honoring the lives lost on September 11 and the courage of those who answered the call. One of the tour’s most significant moments included a stop at the White House, where the mission’s message of service, sacrifice, and resilience reached a national stage.

As the tour progressed, a second specially equipped truck joined the effort. A custom rollback was built to transport a smaller steel beam recovered from the World Trade Center, allowing its story to reach even more people. During one moving tribute, Frank Siller and Steve Siller Jr. walked behind the rollback through the Brooklyn Battery Tunnel, retracing the path taken by Steve Siller Sr. on September 11, 2001, as he ran toward the Twin Towers to help others.

Moments like these remind us that remembrance is not confined to a single day. It lives on through the stories we share, the people we honor, and the commitment to preserve their legacy for future generations. It has been a privilege to help support a mission that continues to inspire unity, gratitude, and service across America.

To learn more about the Tunnel to Towers Foundation and its ongoing mission, visit t2t.org.

Updated for 2026

Investing in new equipment is a big decision. Whether you’re expanding your fleet, replacing aging equipment, or preparing for a busy year ahead, current tax incentives may help reduce the cost of that investment.

For 2026, Section 179 and bonus depreciation may allow businesses to deduct all or a substantial portion of qualifying equipment costs in the year the equipment is placed in service. For many companies, that can mean improved cash flow while putting the equipment they need to work right away.

Here’s what business owners should know.

What is Section 179?

Section 179 allows businesses to deduct the cost of qualifying equipment and certain business property in the year it is placed in service rather than depreciating it over multiple years.

For 2026:

• The maximum Section 179 deduction is $2,560,000.
• The deduction begins to phase out when total qualifying equipment purchases exceed $4,090,000.
• Equipment must be used more than 50% for business purposes to qualify.

Section 179 can apply to both new and used equipment, making it a valuable tool for businesses investing in trucks, trailers, and other heavy equipment.

What is Bonus Depreciation?

Bonus depreciation offers another opportunity to accelerate equipment deductions.

For eligible property placed in service during 2026, businesses may be able to deduct 100% of qualifying equipment costs through bonus depreciation.

Unlike Section 179:

• There is no overall spending cap.
• There is no annual deduction limit.
• Bonus depreciation can create or increase a net operating loss in certain situations.
• It generally applies to an entire class of qualifying property rather than specific assets selected by the taxpayer.

Many businesses use bonus depreciation alongside Section 179 to maximize first-year deductions.

How Section 179 and Bonus Depreciation Work Together

These tax incentives are often used together.

In general, businesses apply Section 179 deductions first and then apply bonus depreciation to any remaining eligible equipment costs.

This approach can help maximize first-year deductions while giving businesses flexibility in managing taxable income.

Used Equipment Rules

Good news for customers considering pre-owned equipment: both Section 179 and bonus depreciation may apply to qualifying used equipment purchases.

To qualify, equipment generally must:

• Be purchased rather than gifted or inherited.
• Be new to the buyer, even if previously owned by someone else.
• Be used primarily for business purposes.
• Be placed into service during the tax year.
• Be acquired in an eligible transaction and not purchased from a related party when bonus depreciation rules prohibit it.

Because individual circumstances vary, customers should consult their tax advisor to determine eligibility.

Why Many Businesses Act Before Year End

To receive potential tax benefits, qualifying equipment generally must be purchased and placed in service during the applicable tax year.

For businesses planning fleet upgrades, equipment expansion, or replacement purchases, waiting until the last minute can create delivery and scheduling challenges.

Planning ahead can help ensure equipment is ready to work when you need it and positioned to qualify for available tax incentives. Whether it’s Crash Trucks, Dump Trucks, or HydraTail Trailers, Ledwell is here to help you make the most of your purchase.

This article is provided for informational purposes only and should not be considered tax, legal, accounting, or financial advice. Tax laws, depreciation rules, deduction limits, and eligibility requirements may change and can vary based on individual circumstances. Customers should consult their CPA, tax advisor, or attorney regarding their specific situation before making purchasing or tax decisions. Eligibility for Section 179 deductions, bonus depreciation, and other tax incentives is determined by applicable law and individual taxpayer circumstances.