Which work vehicles qualify for the full Section 179 + 100% bonus depreciation write-off?

Vehicles with a Gross Vehicle Weight Rating (GVWR) above 6,000 lb that are used more than 50% for business. SUVs between 6,000 and 14,000 lb GVWR are subject to a §179 cap ($31,300 for 2025, $32,000 for 2026 per IRS Pub 946). Heavy pickups (≥10,000 lb GVWR), cargo vans, and other non-SUV heavy vehicles qualify for full §179 expensing without the SUV cap.

Did OBBBA restore 100% bonus depreciation?

Yes. The One Big Beautiful Bill Act (P.L. 119-21) reinstated the 100% special depreciation allowance under §168(k) for qualified property acquired and placed in service after January 19, 2025. The phased step-down (60% in 2024, 40% in 2025, 20% in 2026) was rolled back per IRS Pub 946.

What's the difference between Section 179 and Section 168(k) bonus depreciation?

Section 179 lets you elect to expense (deduct in Year 1) the cost of qualifying property up to a statutory cap ($2,500,000 for 2025), with a phase-out that begins at $4,000,000 of §179 property placed in service. Bonus depreciation under §168(k) is automatic (you must elect OUT if you don't want it) and applies 100% of the remainder after §179 to qualified property post-OBBBA. They stack: §179 first up to the cap, then 100% bonus on the remainder.

Does my state allow bonus depreciation?

It depends. Roughly 20 states decouple from federal §168(k) — California, New York, New Jersey, Illinois, Massachusetts, Pennsylvania, and others — meaning you must add back the federal bonus depreciation on your state return. Some states (CA, IN, NJ, etc.) also cap §179 at a lower state-specific dollar amount. The interactive calculator overlays your state's conformity automatically.

Is the SUV cap inflation-adjusted?

Yes, starting in 2026. Per IRC §179(b)(6), the $25,000 base SUV cap is indexed annually for inflation. The cap is $31,300 for 2025 (IRS Pub 946) and $32,000 for 2026. The $2,500,000 maximum §179 deduction and $4,000,000 phase-out threshold are also indexed.

Is SUVTaxWriteoff tax advice?

No. SUVTaxWriteoff provides informational summaries of Section 179 and bonus depreciation rules pinned to primary IRS and statutory sources. Eligibility depends on your specific business use, depreciation history, total §179 property placed in service, prior-year carryforwards, listed-property rules, and state-conformity. Verify with your CPA, EA, or tax attorney before claiming any deduction.

OBBBA-restored 100% bonus depreciation · Tax years 2025 + 2026

Will the IRS let you write off that truck?

Per-make/model GVWR lookup, interactive Section 179 cap math, and 100% bonus depreciation eligibility for >6,000 lb work vehicles under the OBBBA-restored §168(k) rules. Sortable matrix across 69 models, with a state-conformity overlay for 26 states that decouple from federal bonus depreciation.

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69 models indexed across 21 manufacturers · every figure pinned to IRS Pub 946 + IRC statute · runs entirely in your browser.

Primary IRS + statute citations
Inputs never leave your browser
Informational, not tax advice

Find your vehicle

Does your work vehicle clear 6,000 lb?

Search any make or model for its per-trim GVWR verdict and first-year deduction.

69 models indexed across 21 manufacturers.

2025 §179 max$2.50M· indexed for inflation
2025 phase-out start$4.00M· §179(b)(2)
2025 heavy-SUV cap$31,300· §179(b)(5)(A) indexed
Bonus depreciation100%· OBBBA restored §168(k)
2025 §179 max$2.50M· indexed for inflation
2025 phase-out start$4.00M· §179(b)(2)
2025 heavy-SUV cap$31,300· §179(b)(5)(A) indexed
Bonus depreciation100%· OBBBA restored §168(k)

Figures from IRS Pub 946 and IRC §179. Last verified 2026-05-12. OBBBA effective date for 100% bonus: 2025-01-19.

How the decoder works

From vehicle pick to first-year deduction in three steps

A deterministic path from manufacturer GVWR to your federal and state Year-1 number — no upsell funnel in between.

Pick your vehicle
Search across 18 manufacturers indexed to manufacturer spec pages. Trim-level GVWR resolution (F-150 spans 6,100–7,050 lb across cab/4WD/payload — single rolled-up figures hide qualification edge cases).
Check the GVWR threshold
Heavy-vehicle treatment (§179(b)(5)) applies above 6,000 lb GVWR. SUV cap stops at 14,000 lb. Heavy pickups ≥10,000 lb and cargo vans are exempt from the SUV cap. Passenger vehicles ≤6,000 lb fall under §280F caps.
Run the cap math
§179 first up to the SUV cap or full statutory max, then 100% bonus depreciation on the remainder (post-OBBBA §168(k)). State conformity overlay subtracts back the bonus dep in the ~20 states that decouple.

Browse by manufacturer

Featured makes (12 of 21 indexed)

Every make resolves to per-trim GVWR sourced from the manufacturer's own spec pages, so trim-level qualification edge cases stay visible.

Browse all qualifying vehicles in the sortable matrix

Primary sources only

Every figure pinned to IRS or statute

Section179.org / Crest Capital / Balboa Capital are equipment-financing funnels — useful, but not authoritative. Plante Moran / RSM US / Bloomberg Tax write good summaries but B2B-CPA tone. The decoder works directly from IRS publications and Cornell LII statute text. Citations are visible inline on every figure; the /sources page lists the full federal and state-DOR primary-URL set, with last-verified dates.

IRC §179 (Cornell)IRC §168(k)IRS Pub 946 IRS Pub 463 Form 4562

Frequently asked

Section 179, bonus depreciation & the GVWR rule

Two minutes, no registration

Run the cap math for your vehicle

Pick a make and model, set your purchase price, business-use %, tax year, and state. The calculator returns your federal and state first-year deduction with a hand-traced arithmetic walk-through.

Open the calculator Read the methodology

Informational, not tax advice. Inputs stay in your browser. Verify with your CPA, EA, or tax attorney before claiming any §179 or bonus-depreciation deduction.