Hummer tax deduction code section 179

One of the more popular uses of the Section 179 Deduction has been for vehicles. In fact, several years ago the Section 179 deduction was sometimes referred to as the “Hummer Tax Loophole,” because at the time it allowed businesses to buy large SUV’s and write them off. While this particular use (or abuse) of the tax code has been modified with the limits explained below, it is still true that Section 179 can be advantageous in buying vehicles for your business (especially if you lease or finance the vehicles).

What Vehicles Qualify for the full Section 179 Deduction?
Many vehicles that by their nature are not likely to be used for personal purposes qualify for full Section 179 deduction including the following vehicles:
Heavy “non-SUV” vehicles with a cargo area at least six feet in interior length (this area must not be easily accessible from the passenger area.) To give an example, many pickups with full-sized cargo beds will qualify (although some “extended cab” pickups may have beds that are too small to qualify).
Vehicles that can seat nine-plus passengers behind the driver’s seat (i.e.: Hotel / Airport shuttle vans, etc.).
Vehicles with: (1) a fully-enclosed driver’s compartment / cargo area, (2) no seating at all behind the driver’s seat, and (3) no body section protruding more than 30 inches ahead of the leading edge of the windshield. In other words, a classic cargo van.

Vehicles used in your businesses qualify - but certain passenger vehicles have a total depreciation deduction limitation of $11,060, while other vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes qualify for full Section 179 deduction. Here are the general guidelines for using the Section 179 Deduction for vehicle purchases (full policy statement available at: ).For passenger vehicles, trucks, and vans (not meeting the guidelines below), that are used more than 50% in a qualified business use, the total deduction for depreciation including both the Section 179 expense deduction as well as Bonus Depreciation is limited to $11,060 for cars and $11,160 for trucks and vans.
Exceptions include the following vehicles:
Ambulance or hearse used specifically in your business;
Taxis, transport vans, and other vehicles used to specifically transport people or property for hire;
Qualified non-personal use vehicles specifically modified for business (i.e. van without seating behind driver, permanent shelving installed, and exterior painted with company’s name).
Limits for SUVs or Crossover Vehicles with GVWR above 6,000lbs
Certain vehicles (with a gross vehicle weight rating above 6,000 lbs but no more than 14,000 lbs) qualify for expensing up to $25,000 if the vehicle is financed and placed in service prior to December 31 and meet other conditions.


Tour of Am general

Bill Thompson , Am general director , showing Bill Wu around Am General.



hummer h1 alpha “last alpha sold by am general” 07 optioned

img_6907img_69081img_6911img_6912img_6915img_6916img_6919img_6921img_6925img_6927img_6928img_6931img_6903img_6904img_6944img_6941Chance in a lifetime find. 2006 hummer h1 alpha. The last alpha sold by Am General. This alpha was the personal vehicle of one of the executives at Am General called the every option vehicle. It has been extensively serviced at the Am General facility up until and including the day we acquired it 3/16/2015. This was also a highly optioned alpha which included items made for the 2007 alpha which was never produced.  This alpha is very unique, it has led turn signals built into the side mirrors, Am General test painted this alpha two tone for the 2007 model, rear stabilizing bar, led markers and lights, full sound deadening including doors, dual  factory Am General fender storage racks , slide out bed, light bar, low profile roof rack, hid, lights, bolt on frame slidersmounted on frame rails, steel rock protectors , spare tire rack with full alpha spare, blue tooth, navigation, sirius radio, front and rear lockers, warn 12k winch with synthetic line, warn quick connect power, rear cargo rack, all black interior, edge juice programmer to adjust power and digital egt , temp, boost, gauges , trailer brake controller, hood assist piston, hood snubbers, heated seats , wheel well fenders, in immaculate condition.


For Sale—-2000 hummer h1 “Search and Rescue edition” 35k miles

img_7782img_7780img_7784img_7786img_7787img_7788img_7790img_6971img_6977img_6978img_6981img_6983img_6985img_6987img_69892000 hummer h1 black wagon low mile one owner Search and Rescue edition first responder set up , former firefighter vehicle,  emergency lights and equipment have been removed, 35k miles, heated seats, central tire inflation system , quick power connects, three  power inverters , cb, radio, ham radio, short wave radio, piaa hid lights, heavy duty wrap around brush guard, 2 tvs, dvd player, dual power sunroofs, carbon fiber trim pieces, monsoon , wheel well fenders, stereo, deep fording snorkel, centri air cleaner, new search and rescue 10ft low profile roof rack, new search and rescue rear winch bumper with dual ladders and heavy duty light bar, new heavy duty rock rails with integrated steps,  new front heavy duty light bar, new 38 inch tires with new 20 inch method race wheels


For Sale—hummer h1 cummins search and rescue elite series , 6 speed allison transmission 500+ wheel horse power

img_47691img_4729img_4730img_4733img_4738img_4737img_4744img_4746img_4747img_4751img_4755img_4756img_4757img_4762img_4765img_4766img_4767img_4777img_4772img_4784img_4787img_4798img_4799img_4795img_4793img_4792img_4779hummer h1 cummins elite series , the most extreme cummins h1 ever built.  custom build off of a low mileage h1 chassis.  custom engine build from a 1998 dodge ram 3500 5.9l cummins motor, complete rebuild w/banks twin ram, ATS PULSE manifold, BD SUPER B turbo, #10 plate, ARP injector , ARP Head studs, Big stick camshaft, new high torque starter, balancer crankshaft, new water pump, marine style pistons, marine style bowls, new ac compressor, over $17k in just the engine build before install, head reconditioned.  Custom 4th generation reman 6 speed allison 1000 transmission , custom oem wiring harness, over $13k in receipts in the transmission build. This engine and transmission set up out performs the 2006 hummer h1 alpha. The 2006 hummer h1 alpha is only capable to 300 horsepower before the 5 speed transmission starts to slip. Custom full leather interior put together from the same suppliers for Ferrari, Bentley Mercedes , no expenses spared for this build, Suede headliner, leather wrapped dash, and every single trim piece was wrapped in suede , custom auto meter gauges, egt and boost gauges as well as trans temp, installation of bio diesel fuel lines,  custom wrapped momo steering wheel, new radiator windshields, custom touch screen stereo system with amp and woofer , navigation system with back up camera, custom power ports, lights have been changed to led, custom led brake lights, turn signal,  markers, dome lights,  baja design off road led light bars 360 coverage ,6 light bars total , custom switches, alpha side mirrors ,chrome side step rail, search and rescue 10ft roof rack, heavy duty light bar, heavy duty d ring brush guard with air lift hooks and gaskets, search and rescue front bumper and winch system, search and rescue rear winch bumper system with dual ladders and rear light bar, rear spare tire carrier with full size spare and matching wheel, Fox reservoir shock system, upgraded from 10k to 12k heavy duty half shafts which are the same as the 2006 hummer h1 alpha , upgraded predator 6 piston big brake kit with 12” slotted rotors which are a upgrade from the alpha brakes, custom paint, 5 full-size cepek 17” sim bead lock wheels with 37 toyo tires, custom ram air hood scoop, upgraded hvac ac system to most current model, level 2 sound deadening , truk led headlights, custom aluminum performance intercooler and radiator, rust preventative undercoating , frame restoration, new upper and lower ball joints, additional aux fuel tank added, 2wd/ 4wd selectable transferase , seat heaters, custom seat cushioning , viper alarm with remote start, 20% limo tint all around, all door handles powder coated and re gasketed, steel braided ctis lines, changed to all new stainless steel hardware on exterior of truck , 4″ custom stainless steel exhaust,  3″ body lift,  dynode over 500 wheel horsepower with plenty of power left , over $200k spent on this custom one of a kind build, this hummer outperforms the 2006 hummer h1 alpha in every test.


For Sale—-Hummer h1 “alpha interceptor search and rescue edition” duramax turbo diesel 6 speed allison transmission

img_46093img_4612img_4611img_4615img_4618img_4619img_4620img_4623img_4624img_4625img_4626img_4628img_4630img_4631img_4634img_4636img_4647img_4680img_4679img_4681img_4685img_46841999 hummer h1 ” alpha interceptor search and rescue edition ” 2008 lmm duramax turbo diesel with allison 6 speed transmission , 450 horse power , 900 ftlbs torque,( the 2006 hummer h1 alpha has only 300 horsepower and 5 speed transmission), 2 inch lift, performance aluminum intercooler, selectable 2wd and 4wd transfercase, performance aluminum radiator,  4” custom exhaust , frame conditioning, upgraded from 10k to heavy duty 12k alpha half shafts, ,raptorq cpu upgrade, custom wheels and toyo 38” tires, upgraded alpha side mirrors, search and rescue, rear bumper system with winch and dual ladders, custom roof rack , custom search and rescue front bumper with winch, heavy duty d ring brush guard, alpha big brake kit, 12” rotors,  2 x 30” rigid led light bars, heavy duty d ring air hooks, custom air scoop, full led light swap, front and rear diffs rebuilt, ctis lines updated, fox performance reservoir shock system,  leather seats, momo steering wheel custom stereo system with blue tooth and navigation , carbon fiber trim kit, more than $80k in after market upgrades this hummer out performs the 2006 hummer h1 alpha in every aspect.


For Sale—-2008 Alpha Ops HMMWV AT-RV


hmmwv custom 2008 duramax turbo diesel 500 plus horse power 900 ft lbs torque with 6 speed stage 6 PPE built allison transmission and torque convertor ,2wd or 4wd options, custom heavy duty engine mounts,custom aluminum radiator and intercoolers,  custom 4” exhaust system,  custom truck vault, rotopax fuel carrying system, Hayden heavy duty fan clutch, performance low temp thermostats, viair on board air system with dual compressors, horn blasters 4 train horn system, front and rear 16k lbs super winch talon with synthetic lines , rear Detroit locker and front Tru lockers, 40″ good year wrangler mtr, rigid industries lights, truck lite led front and rear lights, dual yellow optima batteries, centri pre cleaner, wilwood big brakes which out performs the stock 2006 alpha brakes, recaro cs sport seats, custom scorpion liners paint, 17” method true bead lock racing wheels including a full size spare, am safe 5 point harness  , upgraded heavy  duty 12k alpha half shafts, heavy duty upper control arms, custom under carriage , custom predator exo skeleton roll cage and light bar, predator hood scoop,predator snorkel,custom predator search and rescue front and rear bumpers, predator air hook system,predator custom heavy duty brush guard, hummer dan custom rock rails, dual mil spec  antennae ,snow water methanol injection system, 2 inch body lift and 2 inch suspension lift, alpha steering wheel, cb radio and custom mount,  custom security system, this special build is lighter, faster , and will out perform the 2006 hummer h1 alpha


For Sale —-hummer h1 custom 2 door extended chttp:×450.jpg//×450.jpgab ksc2 search and rescue

img_88941img_8875img_8877img_8879img_8881img_8885img_8886img_8889img_8892img_8908img_8913img_8915img_8890img_8891img_8900Super are 1999 hummer h1 , 2 door ksc2 extended cab, search and rescue 73k miles turbo diesel 6.5l. 1 of 33 made for the year, custom wheels with ctis and 40″ tires, 4 inch lift , custom diamond plate, flat black paint, alpha brush guard, front and rear ac, dual fuel tanks, custom search and rescue flush mounted front bumper, custom search and rescue rear bumper, custom step rock rails , custom search and rescue roof rack with front and rear light bars custom air lift hooks,


hummer h1 open top turbo diesel

img_9979img_9980img_9981img_9982img_9983img_9984img_9986img_9987img_9989img_9990img_9991img_99931img_9994img_9995img_99972img_0003img_9999img_0006img_9998img_9898img_98991997 hummer h1 hmco open top yellow convertible, 64k miles , 6.5 turbo diesel , 12k lb warn winch, tow package, brush guard, new method 18” wheels and 38×13.5×18 yokohama tires


For Sale—Shelby Terlingua owned by Carol Shelby Collectible


2005 shelby terlingua  once owned by carol shelby , this was one of the first terlinguas built in las vegas by the shelby company, car was never sold but given from carol shelby corporation, there is a unique history with this vehicle making it very collectible. 19k miles, 5 speed vortech paxton super charged 6 cylinder, 375 horsepower , upgraded brakes, and suspension and rear end, exhaust, tons more


For Sale—rare 2002 hummer h1 2 ksc2 2 door pickup 19k miles


rare 2002 hummer h1 2 door pickup ksc2 19k miles, 4 inch lift, 40 inch tires , 22 inch wheels, warn 12k winch, upgraded and powder coated front springs, rock sliders, hood scoop, heavy duty brush guard, rhino lined bed, babied!!!


For Sale—2008 COP4X4 Custom Wrangler Truck

2008 Custom Jeep Truck

Cop4X4 Custom Jeep Wrangler Truck. Cop4X4 spent the last 6 months building a spectacular wrangler for the 2010 SEMA/AAPEX convention. Start with a 2008 wrangler unlimited, and from the front doors back Cop4X4 hand formed an all 16 gage steel bed. Cop4X4 have over 1000 hours in the bed alone. Cop4X4 extended the rear deck 12 inches so Cop4X4 now have 5′10″s of bed, including a bueatiful Tiger wood bed, custom rear bumper, LOD front stinger with Bulldog winch, Dana 44 front and rear axels, 538 Superior gears, custom heavy duty drive lines, 52″ LED light bar across the top, in the hood, and LED’s in the headlights as well. 42″ Goodyear Kevlar MTR’s, 17″ Method racing wheels, bed lined upper parts of the bed, as well as the cage, full cage/tire carrier, 2″ King coil overs at all four corners for a fully adjustable suspension, 6″ Teraflex welded long arm lift, Currie sway bars, Riddler diff covers, cop4×4 rock sliders and rock skins, COP4×4 billet door handles, and a brand new 2011 5.7 liter VVT pushing just under 400hp, 545rfe tranny, and Burnsville Offroad install kit.

Cop4X4 have also installed our new trophy truck Hemi Radiator from Ron Davis. Save the best for last, Cop4X4 unstalled a full custom saddle leather dash, door panels, center consol, and rear tub area. Entertainment for the rig is an IPAD, new speakers, and amp. Fully adjustable Racing seats with 4 point harneses and Carbon fiber gauge pod with gauges finishes off the interior, custom removable soft top and door windows, as well as front and rear e lockers. Cop4X4 has a beautiful COP4×4 custom painted Hemi hood, carboned and ripped with hood art, and Xznon fenders custom painted and carboned, Cop4X4 has well over 94k cost in this rig. Here is a quick vid of the rig in action as well.


Bill Wu walks you through his latest project


For Sale —-1988 e30 BMW M3 with Blue-Printed LS6 V8 Engine


BMW E30 M3 with an LS1/6 Corvette engine & Camaro 6-speed tranny. The LS1/2/6/7 GM engines are an engineering marvel of low weight, high power, emission friendly, easily hotrodable aluminum, plastic and computer. 7. Installing an LS1/2/6/7 engine into an E30 is no more expensive and no more work than installing an M50 or M52 engine. 8. The total weight gain over an E30 with an S52 engine is about 50# but with over twice the hp and torque of the S52. This little 450 hp beast has brought my wildest fantasies to reality. It idles like a well tuned 36 hp VW engine. It has instant throttle response and tremendous, smooth, power with no low end lag. It has a good, civil but obviously not stock, sound, and it looks like an original, pristine, bone-stock ’88 M3 inside and out except for lowering, aftermarket wheels/tires, larger exhaust tips and, of course, the engine compartment. Since then i have added a aux 20 gal fuel cell, bbs wheel, 3.5 inch straight exhaust , dyno tuned it, new radiator, front bumper kit, rear wing, 450 horse power. If you paid yourself a buck an hour to build this car you’d be in it $50,000. If you paid someone else to build it you’d probably spend $75,000 or more. The first step was to obtain, in this case rent, one of those foam replicas of a small-block Chevy engine and a tranny and make a trip to the local junkyard that contained a few E30 chassis’. Imagine the looks you’d get walking through a junkyard on a Saturday afternoon with an engine under one arm and a transmission under the other. Anyway, it became obvious that there was plenty of room in an E30 engine bay for a small-block Chevy so I knew the LS1/6 would also fit. A T-56, 6-speed, aluminum Camaro/Firebird tranny bolts-up to the LS1/6, measurements indicated it would fit well, was light weight and the gear ratios were perfect, i.e. 60 mph at 1700 rpm in 6th. The 212 mph at 6000 rpm won’t be of much use for me.

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For Sale—-Team Wu Edition - Dodge Charger Police Package


Team Wu Dodge Charger Build Sheet

- 2007 Police Package Dodge Charger

- 5.7L Multi-displacement HEMI Motor
- 5 HRE 22” x 9.5” 943R Matte Black
- 5 Falken FK452 265/30/22 Tires
- Brooking Industries Complete Axixtech Emergency LED Lighting equipment Including: Torrent Light Bar, Visor Lights, LED Strobes, Grill lights, and Fog Lights, Control Panel and Rear Traffic Advisor, Switch Panels, and Control Unit
- Vortech Super Charger with Air to Water After cooler
- Magnaflow Catback Exhaust
- K&N High Flow Intake
- Custom Springs with heavier springs rates from Eibach Springs to accommodate the auxillary fuel cell
- Custom Sway Bars from Eibach Springs
- One off Koni Yellow Sport Struts, custom made for only this car
- Suspension install performed by Evosport
- Custom police package equipment and lighting install performed by Precision Auto Electric
- Eleven 12v Cigarrette lighter outlets with constant on
- Voltage controlled police console on independent wiring system
- Custom mounted iPad running Trapster
- FLIR PathFindIR Thermal Imaging Camera
- Dual 12” Visor Monitors and rear 8” monitor for the FLIR Thermal imaging
- Troy Products 22” Police package console with folding computer mount, and armrest
- US Global Sat GPS Navigational units, USB Antennas, remote GPS antennas, GPS Plotter, GPS Tracker
- Passport 9500CI Radar Detector and Jammer Courtesy of La Jolla Audio
- 5 watt Wilson Cell Phone Antenna Booster
- Custom Vinyl Wrap in matte black and matte white done by Modern Image
- Complete 3D Carbon aerodynamic body kit
- Black out plate from
- Console Mounted Uniden Analog Scanner
- 20 Gallon Auxiliary Fuel Cell with Fuel Gauge and remote fuel pump
- Galls Siren / PA System