A provision in the federal tax code in the United States that allows business owners to deduct $500,000 worth of assets like heavy duty trucks expires at the end of this year, meaning sales of some vehicles could skyrocket at the end of 2013.

Section 179 of the federal tax code was expanded from a $25,000 per year deduction to half a million dollars as part of a bid to boost the ailing economy a few years ago. That jump sunsets when the calendar switches to 2014 next week.

A $60,000 heavy duty truck bought before January 1 could be claimed as a $46,000 depreciation deducted directly from a business’ taxes, meaning big savings on April 15.

The Dallas Morning News cites several local businesses that amped up their commercial truck buying in December to take advantage of the expiring exemption. The paper says that commercial divisions of the handful of car dealerships involved in selling directly to other businesses have been “especially frantic” this month.

But not only are dealers and businesses looking to cash in on the expiring deduction. Chrysler’s Ram division commercial sales chief says he pushed the automaker to get its new ProMaster full-size commercial van into dealers prior to the end of the year.

“Several months ago, we did everything we could to pull ahead the production of the ProMaster,” Chrysler’s Mike Ring said. “We knew we couldn’t launch in January because the season would already be over.”

During the first week of 2014, automakers will report their 2013 overall sales figures. A big jump in sales of certain commercial vehicles – including big pickups – is expected.

Photo by Nat Shirley.<![CDATA[
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Already believed to be working on an answer to BMW’s polarizing X6 crossover coupe, Mercedes-Benz is now pondering whether to launch a rival for the upcoming X4 as well.

Conceived as a sleeker alternative to the GLK-Class, the compact, fashion-forward soft-roader would be known as the GLC-Class, according to a Car and Driver report.

Like the next-generation GLK, it would share much with the redesigned C-Class sedan, including its platform and range of turbocharged inline-four and V6 engines. All-wheel-drive and a nine-speed automatic would be part of the package, while rear-wheel-drive and a hybrid option are reportedly under consideration.

On the one hand, the GLC seems an unlikely proposition as it would be somewhat redundant within Mercedes’ lineup – the next GLK is expected get a more streamlined look in place of the current model’s boxy sheetmetal, thus moving it into the stylistic territory the GLC would occupy. Furthermore, with the GLC, GLK and the forthcoming GLA, Mercedes could find itself with an arguably overfull roster of small crossovers.

However, due to its shared mechanicals, the GLC wouldn’t require a large investment to develop, and its premium price relative to the GLK could allow for handsome profits on limited sales.

It’s also true that no one slices and dices niches with zeal of German automakers, so we aren’t ready to rule out the GLC just yet.

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Dubai’s police department already boasts a fleet of cruisers that would make most car collectors blush, but the city isn’t quite done putting six-figure supercars into service.

The Dubai Police announced on its official Twitter account this week that it has added a McLaren MP4-12C to its growing stable of supercars. The MP4-12C joins the department’s Mercedes-Benz SLS AMG, Ferrari FF, Lamborghini Aventador, Aston Martin One-77 and Bugatti Veyron.

Like its exotic stablemates, the McLaren MP4-12C will probably be limited to promotional work, but the two-door would make one heck of a pursuit vehicle thanks to its track-tuned suspension, 616 horsepower twin-turbocharged V8 and top speed of 207mph.

The MP4-12C’s two-seat configuration, however, would be less than ideal for hauling perps to jail.

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Autonomous vehicles will soon be cruising on Michigan’s public roads. Following approval by the state Legislature, Michigan governor Rick Snyder has signed a pair of bills into law that will allow companies to test self-driving vehicles on the state’s roadways.

The Michigan state Legislature cleared the way for the new law earlier this month by giving the OK to two bills that outlined autonomous vehicle rules. The bills were widely expected to be signed into law as Snyder has been an avid proponent of autonomous vehicle testing.

“Michigan is the automotive capital of the world,” Snyder said in a statement, according to The Detroit News. “By allowing the testing of automated, driverless cars today, we will stay at the forefront in automotive technological advances that will make driving safer and more efficient in the future.”

Michigan’s rules will allow both OEMs and “upfitters” like Google to test autonomous vehicle tech in the state. Despite their autonomous tags, self-driving vehicles will be required to have a human behind the wheel in case of an emergency. The test cars will be identified by an “M” on their license plate.

Michigan is the fourth state to approve autonomous vehicle testing, following in the footsteps of California, Florida and Nevada.

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Hyundai says that its North American market CEO, John Krafcik, will step down at the close of his contract with the automaker on December 31, 2013.

Krafcik’s successor has already been named: Executive Vice President of Sales David Zuchowski will take over on January 1, 2014.

Krafcik leaves large footsteps to follow. Cited by most analysts and industry insiders as the chief engineer of Hyundai’s massive growth in North America over the last few years, Krafcik had been in charge of Hyundai’s operations in North America since late 2008. Previously, he had been a product development and strategic planning chief with the Korean automaker. His resume also included nearly a decade and a half at Ford Motor Company prior to arriving at Hyundai.

It is not clear what is next in store for the Stanford and MIT-educated executive, one of the most ebullient and accessible in the industry.

“It’s been a sincere privilege and honor to lead Hyundai Motor America over the past five years, and I am confident that with Dave’s succession, our brand will continue to expand and thrive for years to come,” said Krafcik in a statement. “We have many of the best and brightest employees in the business coupled with a committed and talented dealer network that will continue to pay dividends.”

Zuchowsike has led Hyundai’s sales and marketing operations since late 2007. Previously, he worked for Mazda and Ford.

“I am both humbled and excited to lead Hyundai Motor America into the next chapter by continuing to build on John’s great legacy, and focusing on what matters most – building the highest quality, safest and most diverse fleet of models that customers love,” said Zuchowski.

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Hyundai’s Elantra sedan, coupe and GT hatchback models are receiving a raft of revisions for the 2014 model year. With freshened styling, an upgraded interior and new gadgetry, the sedan and coupe get the most extensive changes, but all Elantras benefit from the availability of a new 173-horsepower 2.0-liter four-cylinder.

Pricing Update

A month after debuting the 2014 Elantra lineup at the L.A. Auto Show, Hyundai has announced pricing information for the updated compacts.

The entry-level Elantra SE sedan will carry a staring price of $18,010 (including destination), a $250 increase over last year. Stepping up to the new Elantra Sport trim level, which features the larger 2.0-liter motor and more athletic suspension tuning, will require $22,510.

For those interested in a hatchback, $19,560 will net an Elantra GT. That’s $220 over the 2013 model, with the extra money buying the new 2.0-liter engine.

Pricing has not yet been announced for the Elantra Coupe.

Read on for full details on the 2014 Elantra range.

Elantra Sedan
With the Elantra already one of the more distinctive compacts on the market, Hyundai elected to give the sedan a subtle mid-cycle facelift consisting of fresh headlight detailing (including LED accents), re-shaped foglights and an “open-mouth” lower grille that provides a more focused look. Chrome beltline trim adorns the flanks, new wheel designs are available, and a two-tone imitation rear diffuser completes the treatment.

While the sedan’s entry-level 1.8-liter four-cylinder carries over, a more powerful 2.0-liter four-cylinder is now available in a new Sport trim level. It produces 173 horsepower and 154 lb-ft of torque – gains of 25 ponies and 23 lb-ft over the 1.8-liter – and returns 24 city/35 highway mpg when paired with a six-speed automatic. Opting for a six-speed manual reduces highway mileage by a single mpg.

More than just a bigger engine, the Sport also features a buttoned-down suspension with stiffer dampers and rear springs along with a larger front stabilizer bar. A reworked electric assist steering system with a quicker ratio is also included (non-Sport models get driver-adjustable steering), as are unique two-tone 17-inch wheels, aluminum pedals and a rear spoiler.

Inside, all 2014 Elantra Sedans get a redesigned center stack with higher-mounted air vents and tweaked buttons. Trims positioned above the entry-level SE -previously known as the GLS – gain a 4.3-inch touchscreen audio system and a rearview camera as standard equipment, while a new navigation system with a seven-inch touchscreen and Pandora radio integration is an optional extra.

Hyundai’s useful Blue Link telematics service is another new addition to the Elantra, bringing with it a wide variety of function and services like voice text messaging, point-of-interest web search and download, automatic collision notification, and remote vehicle unlocking in addition to traffic, weather, restaurant and nearby gas station information.

Interior noise levels are down due to a plethora of NVH-combating measures, including extra A-pillar foam, a full underbody cover and anti-vibration dash panel material.

Elantra Coupe
The two-door Elantra lineup is simpler and more focused for 2014, with last year’s GS and SE models consolidated into a single trim level. The new 2.0-liter motor is standard equipment, as are all of the Elantra Sedan Sport’s suspension mods.

The sedan’s interior, technology and noise-reducing measures also apply to the coupe, which receives its own modest exterior revisions in the form of a newly standard rear spoiler and available LED accent lights.

Elantra GT
The least-changed member of the Elantra trio is the GT hatchback. The 2.0-liter replaces the 1.8-liter in its engine bay, and a spoiler has been affixed to the top of the tailgate.

Live images by Mark Elias.

Mercedes-Benz will use the upcoming Consumer Electronics Show in Las Vegas to introduce a new vehicle-integrated smart watch application.

Called Digital DriveStyle, the new app is designed to work with Pebble Technology’s line of so-called smart watches.

When linked to a Mercedes-Benz product, the Digital DriveStyle application can display important vehicle information, such as fuel level, door-lock status and vehicle location. Moreover, that information can be accessed on the Pebble smart watch when a driver is away from their vehicle.

When used while the vehicle is in motion, the smart watch application can warn drivers of hazards such as accidents or road construction. The watch alerts the driver by vibrating.

Users can also customized the smart watch’s three buttons to utilize certain features of the Digital DriveStyle app, like Siri activation or media controls.

Mercedes-Benz has not announced when the Digital DriveStyle app will be available to the general public for Pebble’s smart watch.