I am a sports official and travel to my game assignments by car. I file my income from officiating basketball along with my regular W-2 income from my employer. My question is if I purchase a new/used vehicle to both commute to/from my regular job as well as to my game assignments, can I expense the purchase of the vehicle under the Section 179 rather than depreciating the cost over time?

It's possible to utilize the Section 179 election in part. However, you will be limited in the amount since the vehicle will also be utilized for personal use (job commuting and other travel). Specifically, you would only be able to claim an allocation of the tax deduction and you would need to keep detailed documentation to support such an election. Please also note that to claim the deduction, at a minimum it must be used 50% of the time for business purposes.