By taking advantage of a loophole in the tax code, small business owners can deduct the full cost of a SUV from their taxes. The provision, which allows deductions up to $100,000 on any vehicle heavier than 6,000 pounds, was originally intended to benefit farmers, who employ pickups and other heavy vehicles on a regular basis. But most SUVs weigh more than 6,000 pounds, and now the provision is being used by lawyers, doctors, and other self-employed individuals to write off SUVs bought for personal use.
I think a little judicious editing of the provision would be useful: if the vehicle in question
* has leather seats
* has a CD changer
* lacks a trailer hitch, not just a receiver
* lacks any mud
* lacks any dents
* doesn’t smell of agricultural products or animal feeds
it’s not included in this giveaway.