The One Big Beautiful Bill Act restored 100% first-year bonus depreciation on qualifying vehicles. Combined with Section 179, owners listing a heavy SUV or truck through NTX stewardship can deduct up to 100% of the vehicle's cost in year one — provided the vehicle is in documented business use. Stewardship is exactly that documentation.
The IRS gives you 100% bonus depreciation on heavy vehicles — but only if you can prove the vehicle is actually in business use. That's the wall most owners hit alone. NTX stewardship clears all three requirements simultaneously, with the paper trail to back it up.
The vehicle has to weigh more than 6,000 lbs gross. Most full-size luxury SUVs and trucks qualify — Escalade, Yukon Denali, Suburban, Navigator, G-Wagon, Range Rover, Cybertruck. Many sedans and coupes don't. Check the door-jamb sticker, not the marketing brochure.
"Placed in service" means actively used for income generation. Sitting in your garage doesn't count. Joining the NTX stewardship collection — generating documented rental income, with a 1099-NEC at year-end — is the cleanest possible version of this.
The vehicle must be used more than 50% for business — measured in miles, days, or both. Stewardship typically delivers 70–85% business use because we control the calendar. We provide quarterly use logs to your CPA so the position holds in an audit.
Below are illustrative scenarios assuming 100% business use placed in service after January 19, 2025. Tax savings calculated at a 37% marginal federal rate. Your actual savings depend on your bracket, state, AGI, and how your CPA structures the position. These are starting points for the conversation, not promises.
Estimate the year-one deduction and tax savings for a specific vehicle and tax bracket. This is a directional tool — your CPA will run a more precise model that accounts for your AGI, state, business structure, and other deductions. But it's a useful starting point for the conversation.
Most accountants will not aggressively claim a $400K deduction on a Cullinan without sweating, even when it's defensible. We work with a CPA partner who specializes in luxury vehicle deductions, S-corp structuring, and audit defense — and who already knows our stewardship documentation by heart.
NTX stewardship members get a complimentary 30-minute strategy call with our CPA partner before they list, plus a referral discount on annual filing if they choose to move forward.