Part of the 2018 Tax cuts were for "work trucks" with a depreciation bonus > For tax purposes, heavy SUVs, pickup trucks and vans are treated as transportation

Part of the 2018 Tax cuts were for "work trucks" with a depreciation bonus > For tax purposes, heavy SUVs, pickup trucks and vans are treated as transportation equipment, meaning they qualify for 100% first year bonus depreciation. Note that they must have a manufacturer’s gross vehicle weight rating (GVWR) above 6,000 lbs.