Section 179 is alive and well for commercial vehicle purchases on Nissans. The current deduction limit is $25,000 plus an adjustment for inflation. This means businesses can deduct the full cost of qualifying equipment from their 2015 taxes, up to $25,000. Please note not all vehicles qualify - vehicles must meet specific guidelines such as 6,500 lb. minimum GVWR, cargo length dimensions, etc...
Section 179 is particularly beneficial to small businesses purchasing/financing/leasing vehicles for aggregate under $200,000. For example, a $50,000 Nissan NV Cargo Van purchase would realize a cash savings on purchase of over $10,000++ (assuming a 35% Tax Bracket and utilizing the $25,000 deduction plus normal first year depreciation of $5,000).
