Double check with your tax pro, but with the 2010 bill signed in Decemeber, the same bill that provides lower social security witholdings in 2011. It includes a provision for bonus depreciation, 100% the first year for "heavy SUV's". Do a search for "bonus depreciation 2011 SUV". There are many articles explaining the loophole that has been created. I'm no tax advisor, but near as I can tell the vehicles your looking at excede 6000lbs and now does not matter if it has a bed or not. Any tax guys out there know more about this?