I believe the tax breaks go further by also allowing the immediate expensing of up to 25000 for vehicle purchases over 6000 GVW(grand vehicle weight) coupled with the MACRS (modified Accelerated cost recover system) depreciation.
In essense the government is incentivising you to purchase heavier less fuel efficient vehicles. I understand that this was nt the original intent of the law. (it was initially put in place for farmers but why wouldn’t our elected officials enacts changes to curtail this behavior. Very frustruting to see things from this standpoint.