Big tax breaks for many buyers of commercial vehicles are scheduled to expire at year end. The tax breaks, part of federal stimulus legislation spurred by the recession, dramatically front load the depreciation schedules for many large business assets, particularly for vehicles of more than 6,000 pounds, such as heavy-duty pickups. The tax breaks available this year can mean first-year depreciation of as much as $46,000 on a $60,000 heavy-duty pickup, if a customer takes delivery before December 31, 2013. The extra depreciation can reduce business tax bills by lowering taxable income. The deduction under Section 179 of the federal tax code applies to businesses that buy or lease $2 million or less worth of equipment in 2013. Most vehicles of more than 6,000 pounds that are used for business purposes are eligible for 100% of the maximum allowable depreciation; however, any vehicle used for commercial purposes can qualify for some benefits.