The larger SUVs generally get between 9 and 15 miles per gallon.

Even with the tax break, consumers have to think about how much they'll spend on gas. The incentive, part of President Bush's economic stimulus package approved by Congress earlier this year, is gaining attention from car dealers and accountants across the country. They say that not only is Congress failing to increase fuel-efficiency standards, but now Washington is allowing tax breaks that encourage bigger vehicles. The quirk is, the vehicle has to weigh at least 6,000 pounds GVWR.

With their recent rise in popularity, accountants have been advising more and more of their clients to take advantage of this loophole in the law. It encourages the use of the most fuel-inefficient means of transportation in urban America. Though Hodgson said she appreciates the tax break, she wonders whether the money could be spent elsewhere.