Buying pre-owned SUV (i.e. 6000 + lb) and Section 179 tax code?

Hello there,

Correct me if I'm wrong, but my understanding about Section 179 tax code is that we need to buy brand new SUV (6000 plus lb) to qualify for the $25K Bonus dedication plus the 20 % depreciation deductions for the first year

We are planning on buying pre-owned SUV (6000 plus lb) i.e. between

2005 - 2007 year model and will be using primarily for business purpose. Will we be able to depreciate 100% of the value of the pre- owned SUV and whether it will also qualify for the $25K bonus dedication

Can someone help me understand the new Stimulus Package

-Businesses could expense up to $250,000 of qualifying Section 179 equipment purchases. That's almost double the current 2008 allowance of $128,000.

-A 50% bonus depreciation would be available to businesses for the purchase of qualifying new equipment purchases.

Thanks

-Charles