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Tax Preferences for Sport Utility Vehicles (SUVs)
Current Law and Legislative Initiatives in the 109th Congress
Describes tax provision in the Jobs and Growth Tax Relief Reconciliation Act of 2003 that has promoted sales of heavy-duty sport utility vehicles (SUVs). Discusses depreciation of motor vehicles under the Federal tax code, recent growth in demand for SUVs and negative social impact, tax depreciation of SUVs, heavy duty SUV's exemption to so-called gas guzzler excise tax, and legislative initiatives in the 109th Congress to modify the SUV tax loophole.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.