The allowed deduction is for the business-use percentage of the lease price plus regular expenses (gas and so on) minus a small adjustment (the lease inclusion amount) that is smaller this year than in the past.

WSJ: Tax Report: The New Tax Breaks for Business Autos

However, with gas prices still on the rise, the IRS made an adjustment midyear.

FORBES: Midyear Mileage Rate Changes Offer Relief, Likely to Cause Confusion