Year-1 deduction by vehicle class — passenger autos hit the § 280F luxury cap, SUVs (6,001–14,000 lb GVWR) hit the § 179(b)(6) sublimit, heavy trucks and dedicated cargo escape both.
Drives the bonus rate. Acquired AND placed in service after 2025-01-19 = 100% under OBBBA.
Defaults to the year of your acquisition date. Override if you're modeling a different year.
Comfortable margin above the 50% threshold.
Choosing actual expenses in year 1 locks you in for the vehicle's life. Standard mileage in year 1 preserves the option to switch later (to straight-line only).
Year-1 deduction
$—
Pick a vehicle (or enter a custom GVWR) to start.