Section 179 Tax Breaks

For the 2025 tax year, many luxury SUVs with a Gross Vehicle Weight Rating (GVWR) above 6,000 lbs and used more than 50% for business may qualify for a substantial deduction under Section 179.

To be eligible, your Lincoln must meet these criteria:

• Business use: Must be used for business purposes more than 50% of the time, with supporting documentation such as mileage logs.
• Placed in service: Must be purchased or financed and placed in service between January 1 – December 31, 2025.
• Ownership: Can be new or pre-owned, but must be new to your business.
• Weight rating: Vehicle must meet GVWR thresholds; confirmation available by VIN.

Heavy SUV Category (6,001 – 14,000 lbs GVWR)

Eligible for up to $31,300 in Section 179 expensing, plus bonus depreciation on the remaining cost, depending on configuration and business use:

• Lincoln Corsair (select trims may qualify; confirm GVWR)
• Lincoln Aviator
• Lincoln Navigator

Passenger vehicles and smaller configurations under 6,000 lbs GVWR fall under standard luxury-auto depreciation limits and are not eligible for heavy-SUV Section 179 expensing.

After taking your Section 179 deduction, qualifying vehicles placed in service in 2025 may also be eligible for bonus depreciation on the remaining cost.
Under current IRS guidance:

• Vehicles placed in service January 1 – January 19, 2025 may qualify for 40% bonus depreciation.
• Vehicles placed in service January 20 – December 31, 2025 may qualify for 100% bonus depreciation under transitional rules.

Combined, Section 179 and bonus depreciation can help you maximize your potential deduction while enhancing your business image with the quiet power of a Lincoln.

Deduction Limitations

For the 2025 tax year:

• Section 179 deduction limit: $2,500,000
• Phase-out threshold: $4,000,000

Once total qualifying purchases exceed that threshold, deductions begin to phase out dollar-for-dollar.

For more information please consult a Tax Advisor and IRS.gov.