(I'm not making that up, I know of two firms who do just that, one of whom advertises their environmental law practice) you aren't fit to practice tax law.
Just kidding. There may be other reasons.
"We're allowing people to buy a huge expensive gas guzzler and get a benefit that was never intended for them," Blumenauer told ABCNEWS.com.
He explains that the provision in the tax code was originally intended to allow farmers and small-business owners to recover the cost of buying trucks and heavy-duty working vehicles. "But that was before the explosion of huge SUVs like Cadillac Escalades and now we're providing a tax break for a luxury car."HT: treehugger