Heavy SUV Tax Deduction: Section 179 Rules for SUVs Over 6,000 lbs

Buying a large SUV for your business can unlock a much bigger first-year tax deduction than a passenger car — but SUVs play by their own rulebook. Here is how the heavy SUV Section 179 deduction works, including the dollar cap Congress placed specifically on SUVs.

The $32,000 SUV cap

SUVs with a GVWR between 6,000 and 14,000 lbs are subject to a Section 179 limit of $32,000 for the current tax year. That cap applies to the Section 179 portion only — it does not limit your total deduction.

Example: you buy an $80,000 SUV used 100% for business. You claim $32,000 under Section 179, and the remaining $48,000 is deducted with 100% bonus depreciation. Total first-year write-off: the full $80,000. The cap changes how the deduction is claimed, not how much you can deduct.

Which vehicles count as "heavy SUVs"?

• GVWR over 6,000 lbs and not over 14,000 lbs
• Built on a truck chassis or with truck-like characteristics — think Tahoe, Yukon, Expedition, Escalade, Wagoneer, Defender 130
• Must be used more than 50% for business

Always confirm your exact trim's GVWR on the driver's door-jamb label — the same model can fall on either side of 6,000 lbs depending on configuration. See our qualifying vehicles list.

The work-truck exemption (no SUV cap)

These vehicles skip the $32,000 SUV cap entirely and can expense 100% under Section 179:

• Pickup trucks with a cargo bed of at least 6 feet (interior length)
• Cargo vans with no passenger seating behind the driver (Transit, Sprinter, ProMaster, Express)
• Vehicles over 14,000 lbs GVWR (generally commercial trucks)

SUV vs. work truck at a glance

The SUV cap is inflation-adjusted annually; confirm the current-year figure with your CPA. This guide is for educational purposes and is not tax advice.