In The News

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.

The Ledwell company history is a story built on hard work and a commitment to doing things the right way. What began in 1946 with Buddy Ledwell hauling lumber in Texarkana, Texas, has grown into a family-owned American manufacturer trusted across industries for tough, dependable trucks and trailers. Through every decade, Ledwell has answered real world challenges with equipment built to last, swift support when it matters most, and innovation grounded in experience. This timeline traces the milestones that shaped Ledwell into what it is today, and continues to move the world forward.

Ledwell and the Tunnel to Towers Foundation will bring a powerful piece of American history to CONEXPO this year, displaying an authentic beam recovered from the World Trade Center. The beam will be featured in Ledwell’s booth S62747 in the South Hall, Level 1, where attendees can learn about Tunnel to Towers, their mission, and the nationwide journey ahead. This rare World Trade Center beam exhibit offers families a meaningful opportunity to connect with American history.

The beam will travel across the country from May through September as part of the Foundation’s Steel Across America campaign, a moving tribute to the lives lost on September 11, 2001, and the heroes who stepped forward in the aftermath. At every stop, Tunnel to Towers will share its mission of supporting Gold Star and fallen first responder families, catastrophically injured heroes, homeless veterans, and helping America keep its vow to Never Forget 9/11.

Ledwell is honored to support this effort by building a patented Gull Wing Truck to transport the beam throughout its tour.

Visitors to CONEXPO are encouraged to stop by Ledwell’s booth to view the beam, meet Foundation representatives, and learn more about Tunnel to Towers and the work they do across the nation.

Ledwell is celebrating 80 years of building tough, dependable equipment for the industries that keep America moving. From equipment rental and transportation to agriculture and feed delivery, Ledwell has become a trusted name across sectors that rely on hardworking machines built to last.

What began in 1946 as a small operation building livestock racks has grown into one of the country’s leading custom truck body and trailer manufacturers. Still family-owned and based in Texarkana, Texas, Ledwell continues to engineer American-made solutions for customers nationwide.

Custom Equipment for the Jobs That Matter

With a strong presence in rental fleets, farm operations, hauling, and service applications, Ledwell equipment is known for unmatched durability and smart engineering.

Whether it’s a Dump Truck clearing storm debris, a Feed Trailer delivering nutrients across rural America, a Vacuum Truck supporting critical infrastructure, or a Water Truck delivering life-saving water to extinguish brush fires, Ledwell builds equipment that holds up under pressure.

At the core of it all is the Ledwell Made Guarantee; our promise to deliver quality equipment, fast lead times, and long-term value, backed by responsive service and support.

Rooted in Values. Driven by Purpose.

Ledwell’s success is built on values that run deep. Quality is never negotiable. Grit is part of our DNA. We don’t back down from tough jobs or unique challenges.

Our legacy is something we take seriously. This company was built with hard work and determination. Above all, we treat people like family. We do what’s right, we look out for each other, and we take pride in what we build together. These values support our mission: manufacturing tough, innovative equipment that moves you forward.

Built in America. Backed by Experience.

Ledwell fabricates over 85% of parts in-house and offers some of the shortest lead times in the industry. Every product is manufactured in Texas using American steel and backed by teams who know the equipment inside and out. As we look to the future, we remain committed to innovation, customer service, and the belief that American manufacturing still builds the best.

From one small shop to two full facilities in Texas and North Carolina, now spread across 91 acres that support operations throughout the United States, Ledwell’s journey proves what it means to get the job done right.

This year, we celebrate 80 years of hard work and progress, with our sights set firmly on a century of American manufacturing.