IIRC, the tax incentive offered was $100 thousand that could be expensed in year one for capital investments. Did it specify American SUV's or was that the result of decision-making on the part of the business owner?
The tax incentive was targeted to vehicles with more than a 6,000 pound gross vehicle weight rating (meaning vehicle weight + load).
Most big American SUVs fit into this category (as do a few foreigners, like the BMW X5). The tax benefit was indeed up to $100k and was intended to allow small businesses to invest in new transportation equipment with pretax dollars-- in a hurry.
More at http://www.selfemployedweb.com/suv-tax-deduction-6.htm
It has been roundly derided by the anti-petroleum Left, as in the article that tops this thread. However, it's not a new concept: equipment (including those evil planet-destroying, globe-warming, puppy-crushing SUVs) has ALWAYS been deductible over a depreciation schedule. This just was an accelerated deduction on a class of capital equipment generally made in the USA, intended to kick-start domestic economic activity after the Clinton Recession, the Clinton stock-market crash, the Clinton tech-economy collapse, and then the horrors of 9/11, which followed Clinton's inattention and cowardice in the face of metastasizing global jihad.
(What, your leftist neighbor objects? They claim Clinton's stewardship of the economy was nonpareil? ...Some folks have highly selective memories! Go back to that link I provided, http://www.speakeasy.org/~dervish/recession.pdf and take another look at those graphs, and note when they fell off a cliff. Calmly point out to your lefty friend that the eeeevil spawn of Halliburton, Chimpy Bushitler, took office in late January 2001. The economy was swirling down the drain well before that. Thank you, Bill Clinton and Robert Rubin.)
Back to the "SUV" tax credit. As I said, it was a good idea and it worked. And if that spins a few lefty heads around, fine. Facts are facts, and this economy is roaring.