### Question
How does the law define sport utility vehicle?


### Answer
Under *26 U.S.C. § 179*, **sport utility vehicle** is defined as:

> any 4-wheeled vehicle—


(I) which is primarily designed or which can be used to carry passengers over public streets, roads, or highways (except any vehicle operated exclusively on a rail or rails),


(II) which is not subject to section 280F, and


(III) which is rated at not more than 14,000 pounds gross vehicle weight

#### Citation:
  - *26 U.S.C. § 179*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

