The Best Section 179 Vehicles for 2022 offer some of the most tax breaks available to vehicle buyers, and in 2022 there are a number of great options on the market that should be enticing to car shoppers. Whether you are looking for an affordable commuter car or a luxurious family vehicle, section 179 offers a variety of vehicles that can meet your needs. Whether you are looking for an affordable commuter car or a luxurious family vehicle, section 179 offers a variety of vehicles that can meet your needs.