Is vehicles that weigh over 6000 lbs tax deductible?

Vehicles with a gross vehicle weight rating (GVWR) over 6,000 lbs can be eligible for a Section 179 deduction, which allows businesses to deduct the full purchase price of qualifying equipment purchased or financed during the tax year. However, the vehicle must be used more than 50% for business purposes. The deduction is limited to the business-use percentage of the vehicle. Additionally, luxury auto limits do not apply to these heavier vehicles, but there is a maximum deduction limit under Section 179, which is subject to change annually. If the vehicle is used less than 100% for business, only the business-use portion is deductible. For example, if a vehicle is used 70% for business, only 70% of the cost can be deducted under Section 179.