Does vehicle title have to be in S-corps name to take Sec 179?

[Seidy Lasker]

Does a vehicle title have to be in S-corps name to take sec 179? If the business usage is only 60%, are you only allowed 60% of Sec 179 or 100%? Are leased vehicles allowed sec 179? Can you take Sec 179 through a reimbursement plan?

If it’s a sole member S-corp, does Sec 179 get reported on their business or personal return or either or? Is there any benefit to having title under an S-corp?

Thanks for the info 🙂