harrybosch she could also be getting the heavy vehicle tax deduction. IRS section 179, form 2290. It’s a very fat deduction.

Writeoff for Heavy SUVs
Tax law allows you to claim the $25,000 Section 179 writeoff plus the “regular” first-year depreciation writeoff. For example, say you spend $60,000 in 2008 to buy a new Cadillac Escalade that is used 100% in your business. You can generally claim the following first-year deductions on your business’s 2008 federal return: the $25,000 Section 179 writeoff plus $7,000 worth of regular depreciation [20% x ($60,000 – $25,000)]. So your first-year depreciation deductions add up to $32,000, or about 53% of the new Escalade’s cost. This is a far better deal than if you spent the same $60,000 on a new BMW used 100% for business (in that case, your first-year depreciation writeoff would be limited to about $3,000 under the so-called luxury auto depreciation limitations).