Reference: HR1 Tax Cuts and Jobs Act

For passenger autos with a gross unloaded weight of under 6k pounds, the maximum amount of allowable depreciation is $10,000 for the first year, $16,000 for the second year, $9,600 for the third year and $5,760 for the fourth and later years.  These amounts will be increased for inflation.

These are significant improvements over prior law.

Section 179 deduction for SUVs over 6,000 pounds GVW continues to limit at $25,000 for the year placed in service.