Section 179 Deduction 2025 Vehicle. Based on the vehicle's weight, apply the appropriate deduction limit as outlined by the irs. The maximum section 179 deduction is $1,220,000 for 2024 ($1,160,000 for 2023).
For tax years beginning in 2023, the maximum section 179 expense deduction is $1,160,000. To calculate your section 179 deduction for vehicles, follow these steps: