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§179 and SUV's The American Jobs Creation Act of 2004 changed the §179 deduction for Sport Utility Vehicles after October 21, 2004. The §179 deduction is limited to $25,000 times the business use percentage for the vehicle if placed in service after October 21, 2004. A Sport Utility Vehicle (SUV) is any vehicle with a gross vehicle weight of 6,000lbs to 14,000llbs except for: Vehicles with seating for more than 9 passengers rearward of the driver (15 passenger vans), or ● Vehicles with a storage area at least 6 feet long that is not readily accessible from the passenger compartment, or ● A vehicle with a cargo compartment rearward of the driver suitably enclosed and no part of the vehicle more than 30 inches forward of the leading edge of the windshield.
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