Is vehicles over 6000 lbs tax deductible?

Vehicles over 6,000 lbs may qualify for a Section 179 deduction, which allows businesses to deduct the full purchase price of qualifying equipment and/or software purchased or financed during the tax year. However, the vehicle must be used more than 50% for business purposes to qualify. The deduction is limited to the business-use percentage of the vehicle, and the total deduction cannot exceed the annual Section 179 limit. Additionally, luxury vehicle limits may apply, and the vehicle must be purchased and placed in service during the tax year. If the vehicle is used less than 50% for business, depreciation must be used instead of Section 179. For example, a construction company purchasing a heavy-duty truck primarily for transporting materials may qualify, while a personal vehicle used occasionally for business would not.