Correct, I am talking about the 179D deduction/depreciation. Not talking about mileage deductions.
Yes, this would be exclusively a business vehicle, not personal. I have a separate personal vehicle. Not looking at a luxury item, just one of the inexpensive fuel efficient hybrids and was hoping to take the 179 deduction/40% depreciation in 2018 for "Passenger automobiles weighing 6,000 pounds or less." But I read somewhere that you have to have been in business 2 years, so I was wondering what proof is required for that.