Yes — vehicles with a gross vehicle weight rating (GVWR) over 6,000 pounds used for business can qualify for accelerated deductions under Section 179 or bonus depreciation, but the rules are stricter than many ads suggest. SUVs over 6,000 lbs are capped at a $30,500 Section 179 deduction (2024); heavier work vehicles like cargo vans or pickup trucks with a bed longer than 6 feet have no cap. The vehicle must be used more than 50% for business, and you can only deduct the business-use percentage. If your business use drops below 50% in a later year, you may have to repay part of the deduction. Keep detailed mileage logs — this is one of the most audited deductions.