Automobiles - 2022 Maximum Depreciation Deduction Based on 100% Business Use**
Year	Passenger Autos/ 1st Yr Bonus	Light Trucks and Vans, SUV's/1st Yr Bonus
1	$11,200/$19,200	$11,200/$19,200
2	$18,000	$18,000
3	$10,800	$10,800
4 and beyond	$6,460	$6,460
**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.