Thats right, you heard me.  It seems the recent changes to the tax code appear to provide a path to purchasing (and writing off in year 1) the entirety of a new SUV purchase.

Caveats:

SUV must be over 6,000 GWVR (e.g https://diminishedvalueofgeorgia.com/6000-pound-vehicles/)

Does not have to be NEW just new to YOU.

Its a business car, but it does not necessarily have to be titled to the business.

From https://www.forbes.com/sites/anthonynitti/2018/01/02/tax-geek-tuesday-changes-to-depreciation-in-the-new-tax-law/#6f6b74882c4b  — the key phrase is:

It would behoove you, then, to opt instead to purchase an SUV or truck that weighs more than 6,000 lbs and thus escapes the luxury auto limits. Because with 100% expensing back, the full cost of an SUV or truck will be IMMEDIATELY DEDUCTIBLE in year 1. Remember, it is only Section 179 that limits the first-year deduction of an SUV to $25,000; for bonus depreciation, the limit was always just the applicable percentage under Section 168(k), which had been 50%, but is now going to 100%. Thus, a taxpayer who purchases a $60,000 Canyonero in 2018 would be entitled to deduct the full cost of the SUV, while someone who purchases a vehicle weighing less than 6,000 lbs will be capped out at $18,000.

Summarized:

Section 179 retains the $25,000 cap on a deduction claimed on an SUV.  However with 100% expensing now available, taxpayers will be entitled to deduct the full cost of an SUV under Section 168(k), thus rendering the Section 179 unneeded.

Standard Disclaimer: This is information for educational purposes only.  Always consult with your tax professional on this and all other tax matters before taking action.