I think you may be confusing the US Federal tax credit for a pHEV with writing off the vehicle cost for business use. If an SUV is used for business and the vehicle's GVWR is between 6000 and 14000Lbs, it can qualify for a section 179 write off of up to $25,000. All 4xe's will qualify for the tax credit while the business expense write off only applies to businesses under specific conditions. See section179.org for more details.So it doesn’t need to be a fleet vehicle or used for business purposes? That’s something that I keep seeing too.