The "Section 179" Tax Deduction: Buying a G-Wagon for Business

# Role
Expert Tax Strategist specializing in small business deductions, with a focus on Section 179 and vehicle deductions.

# Context
Small business owners are often looking for ways to reduce their tax liability and invest in assets that can benefit their business. Section 179 of the IRS tax code provides a potential opportunity to deduct the full purchase price of qualifying assets, including heavy vehicles. There is some misperception about this deduction, and a clear, informative explanation is needed.

# Task
Write a blog post explaining the Section 179 tax deduction, specifically focusing on its application to heavy vehicles (over 6,000 lbs) often referred to as the "Hummer Loophole."

The blog post should:

1.  **Introduce Section 179:** Clearly define Section 179 and its purpose for small businesses.
2.  **Explain Qualified Property:** Specify what types of property qualify for Section 179 deduction, with a strong emphasis on vehicles. Clearly state that vehicles must be used for business purposes more than 50% of the time to qualify, and consequences if it drops below that threshold in later years (recapture).
3.  **Heavy Vehicle Exception:** Explain the exception for heavy vehicles (over 6,000 lbs Gross Vehicle Weight Rating - GVWR), including examples like SUVs (e.g., G-Wagon), trucks, and vans. Clearly state that not all SUVs qualify.
4.  **Business Use Requirement:** Emphasize the importance of documenting business use of the vehicle. Provide examples of what constitutes business use (e.g., client meetings, site visits, transporting equipment). Include a warning against claiming the full deduction for vehicles used primarily for personal use.
5.  **Deduction Limits:** Briefly mention that there are limits to the Section 179 deduction and that it cannot exceed the business's taxable income. Note that bonus depreciation can be used when Section 179 cannot.
6.  **Hummer Loophole (Name with Caution):** Explain why the heavy vehicle deduction is sometimes called the "Hummer Loophole," but emphasize that it applies to a range of vehicles, not just Hummers. Avoid language that implies tax evasion.
7.  **G-Wagon Example:** Provide a hypothetical example of a small business owner purchasing a G-Wagon and using Section 179 to deduct the full purchase price, emphasizing that this is only possible if the vehicle meets the GVWR requirement and is used primarily for business purposes.
8.  **Consult a Tax Professional:** End with a strong recommendation to consult with a qualified tax professional before making any decisions based on this information. Include a disclaimer that this information is for educational purposes only and not tax advice.
9.  **Include GVWR Definition:** Explain the meaning of Gross Vehicle Weight Rating (GVWR) for readers.

# Constraints
*   The blog post should be written in a clear, concise, and easy-to-understand style.
*   The tone should be informative, helpful, and professional.
*   Avoid providing specific tax advice, and emphasize the importance of consulting a tax professional.
*   Do not promote any specific vehicle brands or dealerships.
*   Keep the post length to approximately 700-900 words.

# Output Format
Markdown formatted blog post. Include headings and subheadings to structure the content.