Passenger Automobiles
Year | 2012 (Bonus Claimed) |
2012 (Bonus Not Claimed) |
2013 (Bonus Claimed) |
2013 (Bonus Not Claimed) |
2014 |
1st Tax Year | $11,600 | $3,160 | $11,600 | $3,160 | $3,160 |
2nd Tax Year | $3,160 | $5,100 | $3,160 | $5,100 | $5,100 |
3rd Tax Year | $3,050 | $3,050 | $3,050 | $3,050 | $3,050 |
Each Succeeding Tax Year | $1,875 | $1,875 | $1,875 | $1,875 | $1,875 |
Authority | Rev. Proc. 2012-23 |
Rev. Proc. 2013-21 |
Rev. Proc. |
Trucks and Vans
Year | 2012 (Bonus Claimed) |
2012 (Bonus Not Claimed) |
2013 (Bonus Claimed) |
2013 (Bonus Not Claimed) |
2014 (Bonus N/A) |
1st Tax Year | $11,360 | $3,360 | $11,600 | $3,160 | $3,460 |
2nd Tax Year | $5,300 | $5,400 | $5,300 | $5,400 | $5,500 |
3rd Tax Year | $3,150 | $3,250 | $3,150 | $3,250 | $3,350 |
Each Succeeding Tax Year | $1,875 | $1,975 | $1,875 | $1,975 | $1,975 |
Authority | Rev. Proc. 2012-23 |
Rev. Proc. 2013-21 | Rev. Proc. 2014-21 |