SUV · Model years 2024, 2025, 2026

Does the BMW X6 qualify for the heavy-vehicle write-off?

Coupe-SUV variant of X5 platform. GVWR >6,000 lb.

Heavy-vehicle verdict

Qualifies — every trim of the BMW X6 has GVWR above the 6,000 lb threshold.

GVWR threshold: 6,000 lb · Heavy-SUV cap regime upper bound: 14,000 lb

Trim variant	GVWR (lb)	MSRP range	Qualifies
xDrive40i	6,173	$73K – $80K	Heavy
M60i	6,404	$95K – $102K	Heavy

Run the cap math for your situation

Adjust purchase price, business-use percentage, tax year, and your state. Outputs update live. Everything stays in your browser — no inputs leave your device.

Section 179 + bonus depreciation calculator

Trim variant

Purchase price ($)

Business-use percentage: 100%

Tax year

State of business

Total §179 property placed (incl. this vehicle)

Defaults to just this vehicle. Increase if your business is placing other §179 property in service this year — affects phase-out.

First-year deduction

Federal Year-1

$65,000

§179: $31,300 · Bonus dep: $33,700

State Year-1 (TX)

$65,000

§179: $31,300 · Bonus dep: $33,700

How we got there: Step 1: Qualifying basis = $65,000 × 100% = $65,000. Step 2: BMW X6 (xDrive40i) GVWR 6,173 lb > 6,000 lb → §179(b)(5) heavy-vehicle treatment applies. Step 3: §179 phase-out — total property $65,000 below $4,000,000 threshold → no reduction. Step 4: §179 federal = min($65,000, $31,300 SUV cap) = $31,300. Step 5: Remaining basis after §179 = $33,700. Bonus depreciation federal = 100% × $33,700 = $33,700 (post-OBBBA P.L. 119-21 100% restored). Step 6: Federal first-year total = $31,300 + $33,700 = $65,000. Step 7: Texas §179 conforms to federal. State §179 = $31,300. Step 8: Texas conforms to federal §168(k). State bonus dep = $33,700. Step 9: State first-year total = $31,300 + $33,700 = $65,000.

IRS Pub 946 IRC §179 IRC §168(k)

Statute + IRS pins for this vehicle

BMW X6 spec page IRC §179(b)(5)IRC §168(k)IRS Pub 946 (depreciation)IRS Pub 463 (vehicles)Form 4562

Related vehicles