http://news.yahoo.com/s/ap/20060218/ap_on_bi_ge/suvs_tax_breaks Of course, anyone can be a small business. I have one. Sadly, I don't have nearly the income to count a 25,000 tax right off. :) This tax write off doesn't count towards hybrids or economical vehicles. This explains why so many people and businesses have an SUV. If you have the tax liability, you can basically get one for the price of a decent pickup.