When the actual expense method is used for deducting the business use of a vehicle, the cost of the vehicle is depreciated under MACRS using a 5-year recovery period. The Sec- tion 179 deduction is also allowed for business vehicles. The annual deduction for depre- ciation, including any Section 179 deduction or special depreciation allowance is limited to statutory amounts. The special depreciation allowance does not apply to IRC section 280F property. Instead, these limits are increased by $8,000 for the first year.