"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 — depending on tax bracket — if they use the vehicle exclusively for work." -AP
And we all know that the majority of those 'tax break' SUV's are driven by their wives... well at least that's the case around here.