Lease deducts 100% of payments; buy deducts depreciation — pick by term and use.
For business vehicles under 6,000 lb GVWR, luxury auto depreciation caps (§280F) limit annual deduction to ~$20,400 Year 1 / $19,800 Y2 / $11,900 Y3 / $7,160 thereafter — brutal on a $80K sedan. Leasing sidesteps this: 100% of the business-use lease payment is deductible, subject only to a small 'inclusion amount' add-back for luxury vehicles. Short holds (2–3 yrs) + luxury cars usually favor lease; long holds + heavy vehicles favor buy + §179.
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6,000+ lb SUV/truck — deduct nearly the full price year 1.
Dedicated fuel cards with 25¢/gal rebates, 30-day float, and no personal guarantee.
Stack app rebates + fuel card + rewards card for 40–60¢/gal off.
Owner-operators get 20–60¢/gal off diesel via fleet fuel networks — no fee.
Write off up to 100% of a business vehicle over 6,000 lb GVWR in Year 1.
Lease any EV and get the full $7,500 credit — no income cap, no assembly rules.
30% of purchase price up to $4,000 on qualifying used EVs from a licensed dealer.
30% credit up to $1,000 (home) / $100,000 (business) on EV charging equipment.