http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Sport Utility Vehicle (SUV) Tax Preference
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.
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.
Library of Congress. Congressional Research Service.