The IRS breaks down the list of vehicles that qualify for a Section 179 deduction into three categories: Light, Heavy and Other.
Light Vehicles – Vehicles with a gross vehicle weight rating (GVWR) under 6,000 lbs., such as passenger cars, crossover SUVs and small utility trucks.
Heavy Vehicles – Vehicles with a GVWR of at least 6,000 lbs. but no more than 14,000 lbs., including many full-size SUVs, commercial vans and pickup trucks.
Other Vehicles – Vehicles with a GVWR over 14,000 lbs. OR vehicles modified for work-centric, nonpersonal use. These include tractor trailers, cab and chassis, shuttle/passenger vans with at least nine passenger seats, cargo vans and “singular use” business vehicles.
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