The corporation could take advantage of Section 179 (subject to limitations therein) if it owned the vehicle.
Note that you are a shareholder of the corporation and employee of the corporation if you provide services to the corporation (i.e., the corporation is a separate entity) so you, personally, cannot use Section 179 (you are not the "business").
You might want to seek guidance from a local tax professional for this and other matters that may arise during the corporation's first year of operstion.
See https://taxexperts.naea.org/listing/service/corporations
