depreciation deduction is limited to the % of the basis (cost) of the vehicle used for business. unless business use the first year is more than 50% you can't take section 179. the 179 deduction is limited to business income before the 179 depreciation deduction. you can take bonus depreciation instead. or opt out of 179 and bonus completely. it's a question of what is better economically. take the maximum depreciation deduction this year or spread the depreciation deduction over a period of years.
