1. This is essentially the same tax scam that gave us studio condominiums disguised as "live/work lofts";

2. I've seen this in action: our contractor during DNA construction always got these giant seats-six pickup trucks, when he really needed, at best, a two-seater pickup, because it cost him more money to get the smaller vehicle.

Loophole In Tax Code Means Big Tax Breaks For SUV Buyers

NEW YORK - You see SUV's on the road everywhere these days, but sport utility vehicles are some of the least efficient and most expensive vehicles out there -- unless you get an unusual tax break that will save you plenty.

[...] "I was surprised that a $32,000 credit on a $47,000 purchase was available in the first year -- I mean, it's a substantial credit," he said. He was able to write off the majority of this huge SUV because of what critics call an even bigger loophole in the tax code.

Tax accountant James Jenkins steers many of his clients to the car lot. "This morning, I had a client in who had no intention of buying a vehicle prior to the end of the year, and he left here heading to the car dealership," Jenkins said.

[...] The incentives were designed to give tax breaks to small business owners buying trucks for construction or farming. But the tax code was amended before the very largest class of SUVs -- those over 6,000 pounds, existed. The SUV's carry the classification "light truck" even though they are used almost exclusively as passenger vehicles. As a result, people whose business involves hauling nothing more than themselves reap huge benefits buying Land Rovers, Cadillacs -- even Hummers. A new Land Rover, for example, with a sticker price of nearly $72,000 will cost only $50,000 after the tax break -- a savings of more than $21,000.

Of course, we also know that all SUV owners are assholes, but perhaps that's just a question of causality.