Tax Preferences for Sport Utility Vehicles (SUVs) Current Law and Legislative Initiatives in the 109th Congress

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Automobiles.

Excise tax.

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2006

Summary:

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 exemption from so-called gas guzzler excise tax, and legislative initiatives in the 109th Congress to modify the SUV tax loophole

Notes:

CRS Report

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress Congressional Research Service Tax Preferences for Sport Utility Vehicles (SUVs)

Publisher Number:

CRS-2006-GVF-0310

Access Restriction:

Restricted for use by site license