The "6,000-pound car tax write-off" refers to a specific provision in Section 179 of the Internal Revenue Code that allows business owners to deduct the purchase price of "heavy" vehicles. To qualify, a vehicle must have a Gross Vehicle Weight Rating (GVWR) of more than 6,000 pounds but not more than 14,000 pounds. This is not the weight of the car on a scale (curb weight), but the maximum weight the vehicle is rated to carry, including passengers and cargo. In 2026, the Section 179 deduction limit for these heavy SUVs and trucks is capped at $30,500. However, businesses can often deduct even more by combining this with Bonus Depreciation, which allows for an additional percentage of the remaining cost to be written off in the first year. This rule was originally designed to help farmers and contractors buy heavy equipment, but it has become a popular strategy for small business owners to buy large SUVs like the Chevy Tahoe or Tesla Model X. To claim the full deduction, the vehicle must be used more than 50% for business, and you must keep a detailed mileage log to prove it to the IRS.