Sorry, the "Special Depreciation Allowance" is the same thing as Bonus depreciation. Bonus is a more casual way of saying it. Sorry for the confusion.
Although the general rule is that Section 179 has more complexities and potential problems than using the Special Depreciation Allowance, they may not necessarily apply to your situation, but that is the general rule. But again, some states handle it differently. Some will force the Special Depreciation Allowance to be spread out over several years, versus they will take the entire Section 179 in the current year.
One other note: Does your business have enough profit this year to offset the full amount of the vehicle purchase? If taking the full cost of the vehicle would result in a loss for the business, you may consider changing things.
