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@slackna wrote:

IRS caps the maximum first year deduction at $27,000 between Section 179 and bonus depreciation. 

 

Here's the rule: 

Limit for sport utility and certain other vehicles.

 You cannot elect to deduct more than $27,000 of the cost of any heavy sport utility vehicle (SUV) and certain other vehicles placed in service during the tax years beginning in 2022.

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You may want to re-read that rule.  It does not limit Bonus depreciation.