What is the Section 179 heavy vehicle deduction cap?

The Section 179 heavy vehicle deduction cap is the per-vehicle limit on immediate expensing for sport utility vehicles rated between 6,001 and 14,000 pounds gross vehicle weight, set at $32,000 for the 2026 tax year and indexed for inflation. The cap applies only to the Section 179 portion of a vehicle write-off and requires more than 50% business use; no deduction is allowed. Because 100% bonus depreciation carries no SUV cap, a business can expense $32,000 and apply bonus depreciation to the rest for a near-total writeoff. Planning the purchase is part of the Vehicle expenses strategy.