Deductions & credits

Nope.  Actually, it is sort-of the opposite; they are not subject to the Luxury Limits for Depreciation.  I suppose that probably means Section 179 is limited to $25,000 (rather that 'usual' vehicle limit of $8000/$11,160).

It USED to be that you couldn't use the Standard Mileage Rate, but they changed that a few years ago.