@Mike9241 wrote:after that it's sort of a wash between the depreciation recapture on the old vehicle and 179 on the new.
I disagree. Section 179 would save both income tax and self-employment tax. When the vehicle is sold, the §179 recapture rules don't apply, so you only have regular depreciation recapture, which is only subject to income tax (not self-employment tax). So doing the §179 each year saves self employment tax.
