Ash Wyllie wrote:
The tax break was designed to help out small businesses thaat use heavy
pickups: farmers, snowplowers et al.

It seems that doctors, lawyers and dentists driving Suburbans also qualify.

in fact, depending on how much revenue, one such business can
practically get a brand spanking new SUV every year (if I remember
correctly can deduct something like 100k a year -- providing the
thing is over 6000 lbs); in other words, they have the choice
between a brand new car for free, or to pay like the rest of
us (who are also subsidizing the SUVs), gas milleage doesn't
make much of a difference.

This is an area where I would really like to see free market
doing its thing...

--Sylvain