Can I deduct more with leasing or buying over 3 years?

It depends on the vehicle price and your tax situation. For vehicles under 6,000 lbs, the passenger car depreciation caps limit annual write-offs on purchased vehicles, which can make lease deductions larger in the early years, but compare total cost as well as deductions. For heavy vehicles over 6,000 lbs, buying with Section 179 and bonus depreciation can front-load most of the deduction into year one.