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Which vehicles qualify for a full write-off?
The 6,000 lb rule, §179, and bonus depreciation — see your exact first-year write-off for any business vehicle.
2026 estimates · Not tax advice
Depreciable basis: $64,000
100% bonus depreciation restored per 2025 legislation
California resident
California doesn’t conform to federal §179 / bonus rules
Luxury auto caps apply — §179 not available for passenger cars
Year 1 deduction summary
Multi-year depreciation schedule
Luxury auto limits spread your deduction across multiple years.
| Year | Cap | Deduction | Remaining |
|---|---|---|---|
| Year 1 | $20,300 | $20,300 | $43,700 |
| Year 2 | $19,800 | $19,800 | $23,900 |
| Year 3 | $11,900 | $11,900 | $12,000 |
| Year 4 | $7,160 | $7,160 | $4,840 |
| Year 5 | $7,160 | $4,840 | $0 |
Year 1 deduction by vehicle category
Same price ($80,000) and business use (80%) across all categories.
Standard auto← this vehicle
≤6,000 lbs · luxury caps apply
Heavy SUV
6,001–14,000 lbs · §179 capped at $32,000
Qualifying pickup
>6,000 lbs + 6 ft+ cargo bed · full §179
2026 estimates based on indexed IRS figures. GVWR values shown are representative — actual GVWR varies by trim and model year; verify on the driver-side door sticker before filing. Bonus depreciation shown at 100% per 2025 tax legislation. Does not model state conformity (California does not conform to federal bonus depreciation), the business income limitation on §179, recapture rules on reduced business use, or listed property substantiation requirements. Not tax, legal, or investment advice.
Also read
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Read Tax deductionsSection 179 and Bonus Depreciation: How to Deduct Equipment and Vehicles in Year One
Section 179 and bonus depreciation let businesses deduct the full cost of qualifying equipment, vehicles, and software in the year purchased — instead of depreciating over 5–7 years. 2025 limits, the SUV cap, and what California doesn't conform to.
Read Tax deductionsCan I Deduct My Car as a Business Expense?
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ReadWork with Matt
Ready to build a plan?
Not sure which vehicle category applies to your situation, or whether the deduction makes sense given your income and entity structure? Matt Reese, CPA can walk through the full picture — §179 limits, bonus depreciation, and how it interacts with your business return.
Tax services provided through Matt Reese, CPA. This page is educational and does not constitute tax or investment advice.