Skip to navigationSkip to main contentSkip to right columnMichael WilliamsFri, July 3, 2026 at 1:39 AM GMT+2 4 min readQuick ReadStacking Section 179 and 100% bonus depreciation lets business owners deduct the full cost of a $100,000 heavy SUV in year one.The SUV must exceed 6,000 lbs GVWR, be placed in service by December 31, and used more than 50% for business with a mileage log.Drop business use to 50% or below in any future year and the IRS recaptures all prior deductions as ordinary income.Don't wait: the analyst who called NVIDIA in 2010 just revealed his top 10 AI stocks. See the full list FREE now.If you run a business and you're about to buy a heavy SUV, the tax code has a gift waiting for you that most W-2 employees will never see. Search for the "G-Wagon loophole" or "Section 179 vehicle deduction" and you'll find the buried rule: a business owner can write off most, or even all, of a $100,000 SUV in the same year it's placed in service. That's not a spread-out depreciation schedule. That's cash-flow shock therapy for your tax bill.felixmizioznikov / iStock Editorial via Getty ImagesThe reveal: two deductions, stackedThe trick isn't one rule. It's two working together. Section 179 lets you immediately expense a chunk of a heavy SUV's cost. Then bonus depreciation, which the One Big Beautiful Bill Act permanently reset to 100% for qualifying property acquired after January 19, 2025, wipes out the rest. Buy a $100,000 SUV in December, put it into business service before year-end, and the entire purchase can flow onto your Schedule C or business return as a first-year deduction.Don't wait: the analyst who called NVIDIA in 2010 just revealed his top 10 AI stocks. See the full list FREE now.The proof: cite the code, not the influencerThe Section 179 expensing rule lives at 26 U.S. Code §179. Bonus depreciation sits at 26 U.S. Code §168(k). The 2026 numbers come from IRS Revenue Procedure 2025-32, which implements adjustments under the One, Big, Beautiful Bill (Public Law 119-21, signed July 4, 2025). The heavy-SUV carve-out is spelled out in §179(b)(5), and the vehicle must exceed 6,000 pounds gross vehicle weight rating (GVWR) but not top 14,000 pounds. That's why the Mercedes G-Wagon, Cadillac Escalade, Range Rover, and full-size pickups keep showing up in tax planning threads. Sedans, compact crossovers, and most standard SUVs don't clear the 6,000-pound bar.Who qualifies, and who doesn'tYou need a real trade or business: sole proprietor, single-member LLC, partnership, S-corp, or C-corp. The vehicle must be used more than 50% for business in its first year and every year after. Employees using a personal vehicle for a W-2 job cannot take this. Neither can hobbyists, passive investors, or someone with a "side hustle" that shows no profit motive. The IRS treats vehicles as "listed property," which means the burden of proof for business use lands squarely on you.Terms and Privacy PolicyEU DSA contactPrivacy & Cookie SettingsMore Info