Yes. Basically anything over 6000gvw that is bought by a company can be written off 100% this year with no depreciation. However, there is a limit of $100,000. This does not just apply to trucks but also equipment that normally would have been depreciated. I am not sure of the dollar amount where items have to be depreciated but I think it is $10,000. I was planning on trading in one of my trucks in the spring for a new one and my accountant told me to do it before the first of the year because the laws may change this year.