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Pursuant to Rev. Proc. 2012-23 (2012-3 IRB 295) , the first-year Section 280F deprecation limit for qualifying vehicles purchased and placed in service in 2012 is $3,160 for autos and $3,360 for trucks and vans. These limits are increased by $8,000 [to $11,160 ($3,160 + $8,000) for autos and $11,360 ($3,360 + $8,000) for trucks and vans] to reflect bonus depreciation, but are reduced to the extent that business use of the vehicle is less than 100%. IRC Sec. 280F(d)(5) imposes these limits on four-wheel vehicles manufactured for street use with an unloaded gross vehicle weight (GVW) of 6,000 pounds or less. While larger vehicles escape these limits, IRC Sec. 179(b)(5) authorizes a separate $25,000 Section 179 deduction limit on vehicles rated at 14,000 pounds GVW or less that are not subject to the Section 280F limits?meaning autos, trucks, or vans over 6,000 pounds GVW.