What are the 2025 bonus depreciation rules for vehicles?
It depends on when you bought the vehicle. Under the new "One Big Beautiful Bill Act," the bonus depreciation rate for 2025 is split:
Acquired before Jan 20, 2025: The rate is generally 40%.
Acquired on/after Jan 20, 2025: The rate is restored to 100%.
Crucial Caveat for Vehicles: Even with 100% bonus depreciation, "passenger automobiles" (under 6,000 lbs) are still subject to IRS luxury caps (approx. $20,200 max deduction in Year 1).
The "Heavy" Vehicle Advantage: SUVs and trucks with a Gross Vehicle Weight Rating (GVWR) over 6,000 lbs generally avoid these caps, potentially allowing for a full 100% write-off.
For a complete list of qualifying vehicles categories and the "Section 179 vs. Bonus" stacking strategy, read our full guide:
