Promaster City passenger van may be eligible for up to $11,560 in total deductions in year 1. The listed property expensing restrictions provided in Section 280F do not apply to a vehicle that is considered to be a qualified nonpersonal use vehicle. A qualified nonpersonal use vehicle is by virtue of its nature or design not likely used more than a de minimis amount for personal purposes. For more information, see Income Tax Regulation Section 1.280F-6(c)(3)(iii). Income Tax Regulation Section 1.274-5(k)(7). Publication 946 - How to Depreciate Property and consult your tax advisor as to the proper tax treatment of all business-vehicle purchases.