Here's an interesting essay I found on the gas guzzler loophole. I was researching fuel efficient vehicles. I'd like to go biodiesel or hybrid. But I'm not there financially yet. I was also considering a short range electric car as a commuter vehicle. Anyway, I found this article. The short form is that fuel wasting passenger vehicles are taxed extra for being fuel wasters. This impacts your Jags, Rolls Royces, Crown Vics and the like. However, Congress exempted light duty trucks and SUVs because they didn't want to hurt farmers and small biz. Back when the tax was passed, those were the primary owners of such vehicles. Since then, Hummers have become commuter vehicles for upscale soccer moms. These gas guzzlers are now being marketed as commuter vehicles and the importers do not have to pay the guzzler taxes on them. Where is the outrage?