Can I buy a vehicle in December and still get the full Section 179 deduction?

Yes. Unlike regular depreciation which is prorated based on when the vehicle was placed in service, Section 179 provides the full deduction regardless of the month of purchase. A qualifying vehicle bought and placed in service for business on December 15 can still support the full Section 179 deduction for that tax year, provided it is used more than 50% for business. Confirm the details with a qualified tax professional.