Leasing a vehicle to use in your business is a bit cheaper tax wise in 2020. If a car that is worth more than $50,000 is first leased for business during the year, the lessee must pay income tax each year on an amount spelled out in IRS tables.
For example, on a three-year lease for a $60,000 car first put in service this year, you reduce the size of your tax deductions for the lease payments on the vehicle by $22 in 2020, $49 the next year and $72 in 2022.
See Rev. Proc. 2020-37 for official guidance and Table 3 for rates.