Section 179 expensing: Up to $2,500,000; phase-out begins once total qualifying purchases exceed $4,000,000.
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Heavy SUV rule: New this year, many SUVs with GVWR > 6,000 lbs qualify for the §179 SUV cap of $31,300 – including the INFINITI QX80 and the QX60 . Pickups with beds ≥6 ft and true commercial vehicles may avoid the SUV cap.
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Bonus depreciation:100% for qualifying property placed in service after Jan 19, 2025 (40% for Jan 1–19, 2025). Apply §179 first, then bonus on the remaining basis.
Actual outcomes depend on business-use percentage, taxable income limits, placed-in-service date, and your facts. Consult your tax advisor for details.
Examples: QX80 & QX60 (Business Use > 50%)
Step 1: Take up to $31,300 via §179 (heavy SUV cap).
Step 2: Then take 100% bonus depreciation on the remaining basis if placed in service after Jan 19, 2025.
Result: Very large first-year write-off relative to qualifying basis and business-use %.
§179 generally applies to purchases. Bonus depreciation applies to property you own and place in service. Some lease structures may have different treatment—confirm with your CPA.
What counts as “placed in service”?
The vehicle must be available and ready for its intended business use (not just ordered). The in-service date controls bonus eligibility and timing.
How does business-use % affect deductions?
Both §179 and bonus generally apply only to the business-use portion. If business use is 70%, deductions are limited to that percentage.
Do lighter passenger vehicles get the same write-offs?
No. Passenger autos under 6,000 lbs GVWR have lower annual depreciation caps and typically won’t allow a large first-year write-off like heavy SUVs or commercial vehicles.
Can I combine §179 and bonus?
Yes. You generally apply §179 first (subject to its limits), then apply bonus depreciation to the remaining basis if eligible.
This page provides general information and is not tax advice. Vehicle eligibility, business-use percentage, and placed-in-service dates matter.
Consult your tax professional to determine your specific benefits before purchasing.
⚠ Warning!: Operating, Servicing and Maintaining a passenger vehicle or off-road vehicle can
expose you to
chemicals including engine exhaust, carbon monoxide, and lead, which are known to the State of
California to
cause cancer and birth defects or other reproductive harm. To minimize exposure, avoid breathing
exhaust, do not
idle the engine except as necessary, service your vehicle in a well-ventilated area and wear
gloves or wash your
hands frequently when servicing your vehicle. For more information go
to www.P65warnings.ca.gov/passenger-vehicle.
