Am I mistaken that Congress mandated that carmakers make a certain proportion of their production have a certain mileage -- or that their entire production average a certain mileage? If I am not, then for all those pickups and other truck framed vehicles they would have to make a proportionate number of low mileage vehicles, whether or not they thought they would sell.
So I understood it anyway.
"Buying a new heavy SUV by Dec. 31 can generate a slew of tax breaks. Look at the Write-offs if your business buys a new $50,000 SUV with a loaded weight of more than 6,000 pounds and places it into service before the end of this year: the firm can expense $25,000, the maximum for vehicles. And it can claim $15,000 half the remaining $25,000 cost as bonus depreciation. Plus regular depreciation is 20% of the 12,500 balance of the cost. The total first year write off is $40,000 assuming 100% business use. Used heavy SUV or trucks don't receive bonus depreciation."
Its a deduction, a very significant one. Encouraging GM to make lots and lots of 6,000 GVW vehicles.