It depends on whether you or the business is leasing the car, and whether it’s used only for business or for a mix of business and personal use.
Talk to your accountant. If you don’t have an accountant, you shouldn’t be trying this, because you will get in trouble with the IRS. Asking the world at large for tax advice is like asking random people on the street for legal advice—what you find out might be correct, but if you trust it, you’ll get burned more often than not.