"Section 179 of the IRC allows businesses to take an immediate deduction for business expenses related to depreciable assets such as equipment, vehicles, and software" From IRS, for businesses

This deduction is not for just the 7 seat Volvo hybrid, it is for any vehicle if it is for a business. Right?

Are you thinking of something else? Like the EV tax credit? That is also for any EV or hybrid plug in.

Although I am not a tax expert on this. So.