This content was aggregated from local dealer and data and insights provided by the USA Today Network Automotive Insights team using Google Gemini and the Vehicles For Sale Near Indianapolis marketplace writing team.
Core Requirements (2026):
GVWR >6,000 lbs (SUVs/trucks)
50% business use (mileage documented)
Placed in service by Dec 31
Purchased (not leased/inherited)
Deduction Tiers:
Heavy SUVs (6,001-14,000 lbs): $32,000 max
Work trucks/vans (>14,000 lbs): $1.22M aggregate
Bonus depreciation: 100% remaining basis
Spec | Value | Section 179 Impact |
GVWR | 7,056 lbs | Heavy SUV category ($32k limit) |
Engine | 4.0L V8 Biturbo (577 hp) | Business towing (7,700 lbs) |
Seating | 5 | Client transport utility |
Length | 189.1" | Site access capability |
Used 2022-2025 G 63s qualify identically to new.
$160k used G 63, 70% business use:
Section 179: $22,400 (70% × $32,000)
Bonus depreciation: $84,600 (70% × remaining $120,800)
Total Year 1: $107,000 deduction
Metric | New ($190k) | Used 2024 ($150k) | Used Advantage |
Year 1 Value Loss | $47,500 | $0 (already taken) | $47,500 saved |
Section 179 | $25,600 (80% use) | $25,600 | Equal |
Annual Insurance | $4,200 | $3,400 | $800/year |
3-Year Total Cost | $247k | $179k | $68k savings |
Mileage Log: Business purpose, odometer readings
Calendar Integration: Client meetings, site visits
Receipts: Fuel, tolls, parking (business only)
Annual Review: Recalculate % use yearly
Title: Business name preferred
Real Estate: Client showings, open houses
Construction: Site visits, equipment towing
Executives: VIP transport, airport runs
Catering: Mobile kitchen trailer towing
Indiana conforms to federal Section 179, but caps it at $25,000. Coordinate federal/state filings.
CPO Certification: 111-point inspection, extended warranty
Service Records: Verify maintenance history
Pre-Purchase Inspection: PPI from an independent shop
Leasing Alternative: $1 buyout leases may qualify differently
Q: Confirm G 63 GVWR for Section 179?
A: 7,056 lbs—definitely qualifies as a heavy SUV over the 6,000-lb threshold.
Q: Is a used item from a private seller eligible?
A: Yes, if it's an arm's-length transaction and new to your business.
Q: What's the business vs personal use distinction?
A: Commuting excluded; client errands and deliveries count as business miles.
Q: Bonus depreciation after Section 179?
A: Yes, 100% on the remaining basis for the 2026 qualified property.
Q: Indiana state deduction match?
A: Partial conformity ($25k cap); file both federal/IN returns.
Written for https://vehiclesforsalenearindianapolis.com
By the USA TODAY Network Automotive Insights Team, in collaboration with Unlimited Motors and the Vehicles For Sale Near Indianapolis Star Edition.
