well yes it can if you can't use all the 179 deduction in year1 then the carryover can be used in year 2 - again limited to business income before the deduction.
as previously stated the amount of section 179 you can claim on a vehicle depends on what it is.
for example for a passenger auto the maximum 179 deduction for 2020 is $18100. or you can take $15000 in
bonus and $3100 in regular depreciation
the maximum 179 and 168(k) that can be taken depends on what class it falls into there are 6 classes
auto
light truck/van/suv under 6000 lbs
truck or van over 6000 lbs
heavy suv over 6000
heavy truck over 13000 lbs
over the road (primary use long distance trucking)
this link may provide more info
https://bradyware.com/business-vehicle-deductions-2020/
