Can I claim Section 179 on a used vehicle?

Yes. Section 179 applies to both new and used vehicles, as long as the vehicle is new to your business (not previously deducted by your business). The vehicle must be purchased and placed in service during the tax year. This means buying a well-equipped certified pre-owned SUV over 6,000 lbs can qualify for the same deduction as a new one at a lower purchase price.