Open Today Sales: 9 AM-4 PM
Hours:
Open Today Sales: 9 AM-4 PMService: Closed
Location
A business SUV earns heavy-vehicle tax treatment on its gross vehicle weight rating, not its badge. If the Defender 110, Range Rover Sport or Range Rover you buy is rated above 6,000 lb and used more than half the time for business, its business-use cost can be written off in the first year, provided it is placed in service by December 31, 2026.
As of November 2026, an SUV rated above 6,000 lb and up to 14,000 lb gross vehicle weight can take up to $32,000 of Section 179 expensing for tax year 2026, and 100% bonus depreciation can cover the rest of its business-use cost, with no passenger-car depreciation caps. Land Rover models rated above 6,000 lb GVWR include the Defender 110 and 130, Range Rover Sport and Range Rover; the full list is in the table below. A specific vehicle qualifies when its door-jamb label confirms that rating, it is used more than 50% for business, and, for a calendar-year business, it is placed in service by December 31, 2026.
As of November 2026, these are the federal figures for property placed in service in tax year 2026, from IRS Publication 946, which reflects Rev. Proc. 2025-32 and Public Law 119-21 (the One Big Beautiful Bill Act).
Public Law 119-21 restored the 100% special depreciation allowance permanently for property acquired after January 19, 2025, replacing the phase-down that had cut it to 40% for 2025. The $32,000 heavy-SUV cap limits only the Section 179 portion. Bonus depreciation can apply to the business-use cost left over after it.
Every model below is rated above 6,000 lb GVWR; towing figures are Land Rover USA's published maximums (Land Rover towing guide). GVWR is the maximum loaded weight, not the curb weight, and it is printed on the certification label on the driver's door jamb, so confirm it on the exact vehicle you buy.
| Model | Seating | Towing, braked trailer (up to) |
|---|---|---|
| Defender 110 | Five standard, up to seven | 8,200 lb |
| Range Rover Sport | Five | 7,716 lb |
| Range Rover | Five, or seven in the Long Wheelbase Seven Seats body | 8,200 lb |
| Defender 130 | Up to eight | 8,200 lb |
| Discovery | Up to seven | 8,200 lb |
For a business in West Hartford, Glastonbury or Farmington, the Defender 110 or Range Rover Sport covers most needs, and the Defender 130 seats up to eight. Ask us to show you the GVWR label on your specific vehicle. Our Defender 110 guide for Connecticut drivers covers that model in depth.
1. Clear 50% business use
More than half of the vehicle's use in its first year must be qualified business use. Commuting between home and your regular workplace does not count. If business use later drops to 50% or less, part of the deduction is recaptured as income.
2. Place it in service by December 31
The IRS counts a vehicle as placed in service when it is ready and available for its business use. A signed order or deposit alone is not enough.
3. Keep the paperwork
Keep the buyer's order showing cost, purchase date and seller, the GVWR from the door-jamb label, the delivery date, and a mileage log showing date, distance and business purpose for each business trip.
4. File with your CPA
Section 179 is elected on IRS Form 4562 with your return. Your CPA decides how to split the cost between Section 179 and bonus depreciation, and how your state return treats each.
Financing doesn't disqualify the deduction. A vehicle bought with a loan counts at its full cost in the year it is placed in service, so business buyers often set up Land Rover financing alongside the purchase.
100% business use
80% business use
This is not a promised saving. A deduction lowers taxable income; the tax it saves depends on your rate. The Section 179 portion also can't exceed your business's taxable income for the year, while bonus depreciation has no such income limit.
Connecticut businesses
As of November 2026, Connecticut does not allow federal bonus depreciation on the state income tax return for individuals, partnerships and S corporations. The amount is added back, then 25% of it is subtracted in each of the next four years. The corporation business tax has been decoupled from bonus depreciation since 2001. Source: CT DRS guidance OCG-5.
Massachusetts businesses
As of November 2026, Massachusetts does not allow federal bonus depreciation for personal income tax or corporate excise, so businesses in Longmeadow and East Longmeadow keep a separate state depreciation schedule. Source: MA DOR TIR 03-25.
Federal 100% bonus depreciation therefore won't carry straight onto a Connecticut or Massachusetts return. Ask your CPA how your state treats the federal $32,000 Section 179 cap for your entity type.
Tell us how the vehicle will be used and when it needs to be in service. Ask to see the GVWR label on the vehicle you choose, and plan delivery for before December 31.
Ask about a business purchase →Models rated above 6,000 lb gross vehicle weight include the Defender 110 and 130, Range Rover Sport and Range Rover, which puts them in the IRS sport utility vehicle class: as of November 2026, up to $32,000 of Section 179 expensing plus 100% bonus depreciation for tax year 2026. Confirm the GVWR on the specific vehicle's door-jamb label, and use it more than 50% for business.
For a calendar-year business, the vehicle must be placed in service, meaning delivered and ready for its business use, by December 31, 2026. Ordering or putting down a deposit before that date is not enough on its own.
Yes. Public Law 119-21 permanently restored 100% bonus depreciation for qualified property acquired and placed in service after January 19, 2025, so a qualifying vehicle placed in service in 2026 can be written off in full in its first year.
Bonus depreciation can apply to a used vehicle as long as your business has not used that vehicle before, and Section 179 also covers used property bought from an unrelated seller. The same GVWR, business-use and placed-in-service rules apply.
Yes. A financed purchase counts at the vehicle's full cost in the year it is placed in service. A true lease is different: the leasing company owns the vehicle, so Section 179 and bonus depreciation are not available to the lessee.
If qualified business use falls to 50% or less in a later year, the IRS requires you to recapture part of the earlier deduction as income and switch to straight-line depreciation. A mileage log is the record that protects the deduction.
Not for bonus depreciation. For individuals, partnerships and S corporations, Connecticut adds federal bonus depreciation back on the state return and lets 25% of it be subtracted in each of the next four years; the corporation business tax has been decoupled from it since 2001. Massachusetts requires a separate state depreciation schedule without it.
This page is general information about federal tax rules, not tax, legal or accounting advice; confirm your eligibility and deduction with a qualified tax professional.