I really don’t understand how it is supposed to help small businesses to incent them to buy huge gas-guzzlers like Hummers but not more fuel-efficient vehicles for their businesses. Seriously, WTF?
Federal tax rules that took effect last month allow a credit of up to $3,150 for anyone buying a hybrid car. The credit is the same regardless of tax bracket.
However, owners of small businesses who buy a Hummer, Ford Excursion or other SUV weighing more than 3 tons get a deduction of up to $25,000