Land Rover Section 179 Tax Advantage: Overview

Section 179 Guidelines & Restrictions

While Land Rover Palm Beach may not offer traditional commercial vehicles, like heavy-duty trucks or customizable cargo vans, our West Palm Beach team does provide a variety of luxury models that qualify under the “Heavy SUV’ category in Section 179. To be eligible for this category, a vehicle must have a Gross Vehicle Weight Rating (GVWR) between 6,000 and 14,000 pounds. In addition, the vehicle you purchase must: 

• Be Used For Business Purposes: To qualify for a deduction, the vehicle must be used for business purposes at least 50% of the time. If a vehicle is not used in business operations 100% of the time, the amount of depreciation you can deduct is reduced. 
• Not Be Leased: Both new and pre-owned vehicles are eligible for Section 179 deductions. However, the vehicle must be purchased or financed. Any leased vehicles or vehicles you intend to lease to others do not qualify. 
• Have Been Placed Into Service This Year: Business owners can only claim a Section 179 deduction in the tax year the vehicle is put into service. Note that this date is not necessarily the first day it’s used in operations, but the day the property is ready and available for use. 

As of 2025, there is a limit on how much you can deduct on SUVs that meet the “Heavy” category: $31,300. This limit decreases further to $12,200 for SUVs that fall under the “Light” category (less than 6,000 pounds GVWR).

Section 168(K) “Bonus Depreciation”

With the passing of the One Big Beautiful Bill Act, Section 168(k) Bonus Depreciation rules shifted significantly. Instead of allowing business owners to deduct up to 40% of the remaining costs after their Section 179 deductions, owners can now enjoy up to 100% bonus depreciation on qualifying property. Together, these tax codes provide Wellington businesses with exceptional financial flexibility.