Does the GMC Hummer EV qualify for the heavy-vehicle write-off?

How we got there: Step 1: Qualifying basis = $65,000 × 100% = $65,000. Step 2: GMC Hummer EV (EV Pickup 2X) GVWR 10,550 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: Heavy pickup (≥10,000 lb GVWR) — exempt from §179(b)(5) SUV cap. §179 federal = $65,000 (full expensing up to qualifying basis + phase-out-adjusted max). Step 5: Remaining basis after §179 = $0. Bonus depreciation federal = 100% × $0 = $0 (post-OBBBA P.L. 119-21 100% restored). Step 6: Federal first-year total = $65,000 + $0 = $65,000. Step 7: Texas §179 conforms to federal. State §179 = $65,000. Step 8: Texas conforms to federal §168(k). State bonus dep = $0. Step 9: State first-year total = $65,000 + $0 = $65,000.