My husband is beginning a new roofing job (he will be a contractor) and needs his own truck. Can we deduct this?

[Bsch4477]

Yes, if he is self employed. No, if he is an employee. 

[Hal_Al]

You cannot deduct the purchase price of the truck.  What you can deduct is 70 cents (2025 rate) per mile for use of the truck in his business.

Alternatively to the standard mileage rate, you may deduct "actual expenses" {gas, oil, repairs, tires, insurance, registration fees, licenses,  loan interest, and depreciation (or lease payments)}.