Automobiles - 2023 Maximum Depreciation Deduction Based on 100% Business Use**
Year	Passenger Autos/ 1st Yr Bonus	Light Trucks and Vans, SUV's/1st Yr Bonus
1	$12,200/$20,200	$12,200/$20,200
2	$19,500	$19,500
3	$11,700	$11,700
4 and beyond	$6,960	$6,960
**This limit includes claiming a §179 expense deduction. If the business use is less than 100%, you must reduce the maximum deduction above proportionately. **Vehicles are eligible for 100% bonus depreciation if they are above 6,000 lbs.