Here are some types of vehicles that may be eligible for corporate tax deductions:

– Business-use passenger vehicles – Sedans, SUVs, trucks, vans, and other passenger vehicles used for business purposes can be deducted based on percentage of business use.

– Fleet vehicles – Companies can deduct the costs of operating a fleet of company vehicles used for business activities.

– Commercial trucks – Big rigs, delivery trucks, dump trucks, and other heavy commercial vehicles used in a trade or business are eligible deductions.

– Company service vehicles – Vans and trucks used by plumbers, contractors, technicians, and other service providers can be deducted.

– Farming equipment – Tractors, combines, and other farming vehicles used for agricultural business activities.

– Construction equipment – Bulldozers, backhoes, cranes, and other construction vehicles can be deducted.

– Company recreational vehicles – RVs, ATVs, boats, and snowmobiles can be eligible if used for business entertainment or other business functions.

– Transportation equipment – Ambulances, buses, aircraft, and water transportation vehicles used for business purposes.

The key requirements are that the vehicle must be registered in the company’s name, used primarily for business needs, and properly documented in a log or diary showing business use. Restrictions may apply for luxury vehicles. Consult a tax professional to ensure proper documentation and deductions.