re: what are the 2013 rules for section 179 deductions and vehicle depreciation?

It appears the Section 179 deduction will be at $500,000 for 2013 per the American Taxpayer Relief Act. The maximum was supposed to revert to $25,000 but the higher limit was included in the fix. So you should get a $32,000 depreciation deduction in year 1.

Confirm with your CPA. Let's see what others on this board say.