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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, state-conformity overlay for 26 states that decouple from federal bonus depreciation.
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).
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.
§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.
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.
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.
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.
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.
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.
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.
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.