Sport Utility Vehicle (SUV) Tax Preference : Issues for Congress.

Describes tax provisions in the Jobs and Growth Tax Relief Reconciliation Act of 2003 that promote the sale of heavy-duty sport utility vehicles (SUVs). Discusses the depreciation of motor vehicles under the Federal tax code, the gas guzzler excise tax, recent growth in demand for SUVs and the debat...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2004.
Series:	U.S. Congressional Research.
Subjects:	Automobiles. Excise tax. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Describes tax provisions in the Jobs and Growth Tax Relief Reconciliation Act of 2003 that promote the sale of heavy-duty sport utility vehicles (SUVs). Discusses the depreciation of motor vehicles under the Federal tax code, the gas guzzler excise tax, recent growth in demand for SUVs and the debate over their social welfare effects, and legislative initiatives in the 108th Congress to modify the SUV tax loophole.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.