How business owners legally write off 42% of a luxury truck or SUV in Year 1 — every qualifying vehicle, every number, every scenario.
Deduct the purchase price immediately. SUVs capped at $30,500 (2025). Trucks with 6ft+ beds: NO CAP.
Whatever Section 179 doesn't cover, bonus depreciation takes 60% in 2025, phasing to 0% by 2028.
The rest depreciates over 5 years: 20%, 32%, 19.2%, 11.52%, 11.52%, 5.76%.
At $100K, choosing a truck saves $9,329 more than an SUV.
2025 • 100% business use • 37% federal + 4.95% IL (41.95%)
| Price | Type | Sec 179 | Bonus 60% | MACRS Yr1 | Yr1 Deduction | Tax Saved | Eff. Cost | Discount |
|---|---|---|---|---|---|---|---|---|
| $50,000 | SUV | $30,500 | $11,700 | $1,560 | $43,760 | $18,358 | $31,642 | 37% |
| $50,000 | TRUCK | $50,000 | $0 | $0 | $50,000 | $20,975 | $29,025 | 42% |
| $75,000 | SUV | $30,500 | $26,700 | $3,560 | $60,760 | $25,489 | $49,511 | 34% |
| $75,000 | TRUCK | $75,000 | $0 | $0 | $75,000 | $31,463 | $43,537 | 42% |
| $100,000 | SUV | $30,500 | $41,700 | $5,560 | $77,760 | $32,621 | $67,379 | 33% |
| $100,000 | TRUCK | $100,000 | $0 | $0 | $100,000 | $41,950 | $58,050 | 42% |
All >6,000 lbs GVWR. Used prices March 2026.
| Vehicle | Bed | GVWR | Used Price | Tax Saved | Eff. Cost | Discount |
|---|---|---|---|---|---|---|
| Ford F-150 Lariat / King Ranch | 6.5ft | 7,050 | $35K–$50K | $14.7K–$21K | $20.3K–$29K | 42% |
| Ford F-250 Lariat / Platinum | 6.75ft | 10,000 | $50K–$90K | $21K–$37.8K | $29K–$52.2K | 42% |
| Ford F-350 Platinum / Limited | 6.75ft / 8ft | 11,500+ | $70K–$100K | $29.4K–$42K | $40.6K–$58K | 42% |
| RAM 1500 Laramie / Limited | 6.4ft | 6,900 | $30K–$50K | $12.6K–$21K | $17.4K–$29K | 42% |
| RAM 2500 Laramie / Limited | 6.4ft / 8ft | 10,000 | $50K–$85K | $21K–$35.7K | $29K–$49.3K | 42% |
| RAM 3500 Limited / Longhorn | 6.4ft / 8ft | 11,500+ | $70K–$100K | $29.4K–$42K | $40.6K–$58K | 42% |
| Chevy Silverado 2500HD High Country | 6.75ft | 10,000 | $50K–$70K | $21K–$29.4K | $29K–$40.6K | 42% |
| GMC Sierra 2500 Denali | 6.75ft | 10,000 | $48K–$70K | $20.1K–$29.4K | $27.9K–$40.6K | 42% |
| GMC Sierra 3500 Denali Ultimate | 6.75ft / 8ft | 11,500+ | $70K–$100K | $29.4K–$42K | $40.6K–$58K | 42% |
| Toyota Tundra Capstone | 6.5ft | 7,000 | $50K–$65K | $21K–$27.3K | $29K–$37.7K | 42% |
* Raptor (5.5ft) and TRX (5.6ft) beds are under 6ft — verify trim. If bed < 6ft, the $30,500 SUV cap applies.
| Vehicle | Seats | GVWR | Used Price | Tax Saved | Eff. Cost |
|---|---|---|---|---|---|
| Mercedes G 550 / AMG G 63 | 5 | ~7,000 | $86K–$135K | $29K–$43K | $57K–$92K |
| Mercedes GLS 580 | 7 | ~6,768 | $60K–$100K | $21K–$33K | $39K–$67K |
| Mercedes-Maybach GLS 600 | 4–5 | ~6,768 | $93K–$170K | $32K–$55K | $61K–$115K |
| BMW X7 / X7 M60i | 7 | ~6,768 | $45K–$100K | $16K–$33K | $29K–$67K |
| Audi Q7 Prestige | 7 | ~6,614 | $25K–$65K | $11K–$22K | $14K–$43K |
| Porsche Cayenne / Turbo | 5 | ~6,261 | $40K–$100K | $15K–$33K | $25K–$67K |
| Lexus LX 600 | 7 | ~7,165 | $70K–$100K | $24K–$33K | $46K–$67K |
| Cadillac Escalade / ESV / V | 7–8 | ~7,500 | $40K–$110K | $15K–$36K | $25K–$74K |
| Lincoln Navigator / L | 7–8 | ~7,300 | $35K–$100K | $13K–$33K | $22K–$67K |
| Range Rover (LWB) | 7 | ~6,500+ | $50K–$100K | $18K–$33K | $32K–$67K |
| Jeep Grand Wagoneer / L | 7–8 | ~7,340 | $45K–$100K | $16K–$33K | $29K–$67K |
| Toyota Sequoia | 7–8 | ~7,100 | $40K–$60K | $15K–$21K | $25K–$39K |
| Chevy Tahoe / Suburban | 7–9 | ~7,100 | $25K–$65K | $11K–$22K | $14K–$43K |
| Rivian R1S | 7 | ~7,700 | $55K–$85K | $18K–$29K | $37K–$56K |
Green seat numbers = 7+ seater.
| Vehicle | Seats | GVWR | Used ~$100K | Tax Saved | Eff. Cost |
|---|---|---|---|---|---|
| Mercedes GLS 580 V8 biturbo, Maybach platform | 7 | 6,768 | $60K–$100K | $21K–$33K | $39K–$67K |
| BMW X7 M60i Best driving dynamics, 523hp | 7 | 6,768 | $70K–$100K | $29K–$33K | $41K–$67K |
| Cadillac Escalade V 682hp supercharged, 36" OLED | 7 | 7,500 | $90K–$110K | $31K–$36K | $59K–$74K |
| Lexus LX 600 Toyota reliability, best resale | 7 | 7,165 | $70K–$100K | $29K–$33K | $41K–$67K |
| Lincoln Navigator L Black Label Ultimate luxury, extended | 7–8 | 7,500 | $55K–$100K | $23K–$33K | $32K–$67K |
| Range Rover LWB Autobiography, long wheelbase | 7 | 6,500+ | $70K–$100K | $29K–$33K | $41K–$67K |
| Rivian R1S Electric, adventure luxury | 7 | 7,700 | $55K–$85K | $18K–$29K | $37K–$56K |
| Chevy Suburban High Country Most cargo, up to 9 seats | 7–9 | 7,500 | $40K–$65K | $15K–$22K | $25K–$43K |
It's not a rebate check. It's money you never pay to the IRS.
Self-employed / S-Corp: your estimated tax payments drop immediately. Money stays in your account.
If you overpaid via W-2 or estimates, the savings show up as a refund — 2-4 weeks after e-filing.
Owe $80K without the truck? You'd owe $38K with it. The $42K stays in your bank.
| When | What Happens | Cash Impact |
|---|---|---|
| July 2025 | Buy $100K truck | -$100,000 |
| Sept 15, 2025 | Q3 estimated payment reduced | +~$16,000 |
| Jan 15, 2026 | Q4 estimated payment reduced | +~$14,000 |
| April 15, 2026 | File return — remaining credit as refund | +~$11,950 |
| Net by April 2026 | $41,950 recovered over ~9 months | -$58,050 total |
| Year | Action | Deduction | Tax Saved |
|---|---|---|---|
| 2025 | Buy $100K truck | $100,000 | $41,950 |
| 2027 | Trade in, buy another | $100,000 | $41,950 |
| 2029 | Trade again | $100,000 | $41,950 |
| 5-Year Total | 3 trucks | $300,000 | $125,850 |
Keep a mileage log. MileIQ or Everlance do it automatically.
Can you buy, deduct, and flip? No. Depreciation recapture kills it.
| Year | Sec 179 | Bonus | MACRS | Total | Tax Saved |
|---|---|---|---|---|---|
| TOTAL |
Section 179 is a cash flow accelerator. Instead of deducting over 6 years, you get it all in Year 1. That money in your pocket today earns returns, funds your business, or eliminates debt.
For educational purposes only. Consult a CPA.
OZ3 Automation — March 2026