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I believe the original provision was supposed to benefit small business owners - trucks, farm equioment etc - vehicles to be used for business. I thought the 6000lbs minimum was a bit odd. That's probably why your Durango didn't qualify - too small.
Unfortunately, many small business owners really got screwed cause their vehicles were too "small" to qualify for the tax credit (up to $60,000 or $100,00?). For example - landscapers, vans, etc.
It still seems a bit a strange and counter-intuitive because it encourages buying bigger vehicles instead of encouraging more efficient types.
The original provision made sense to me: tractors, farm equipment - real utility vehicles for businesses. But somehow, it seems like the only people who benfited were the ones buying Hummers.
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