rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Sport Utility Vehicle (SUV) Tax Preference
    sub title: Issues for Congress
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2004
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: 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.
  note: 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.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Automobiles
  subject:
    topic: Excise tax
  subject:
    topic: Tax incentives
  related item:
    title info:
      title: Sport Utility Vehicle (SUV) Tax Preference
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 101130
    record change date: 20260608163610.2
    record identifier: in00003317060