Automobiles - 2019 Maximum Depreciation Deduction Based on 100% Business Use**
Year	Passenger Autos/ 1st Yr Bonus	Light Trucks and Vans, SUV's/1st Yr Bonus
1	$10,100/$18,100	$10,100/$18,100
2	$16,100	$16,100
3	$9,700	$9,700
4 and beyond	$5,760	$5,760
**This limit includes claiming a §179 expense deduction. If the business use is less than 100%, you must reduce the maximum deduction above proportionately.