Original sentence: Bush administration and Congressional leaders, contend that it benefits both small business owners and the United States automobile industry.Critics feel that this deduction unfairly benefits buyers of heavy, and thus inefficient, vehicles.For many years, the deduction remained below the average cost of a new vehicle, since large trucks were relatively inexpensive.Further, some have suggested creating a small business simply to exploit this "loophole".In response, the 2002 Tax Act increased this "Section 179 depreciation deduction" to $75,000, and it rose again to $102,000 for the 2004 tax year.Indeed, the actual value of this deduction is far larger than the exemptions offered for alternative fuel vehicle purchasers.Proponents, including the George W.Since it is a reduction in taxable income, the actual value of this deduction averages 30% of the price of the vehicle in question.The increasing popularity of these vehicles in the last decade, however, pushed their average price to nearly double the average passenger car cost.The weight minumum was intended to limit it to commercial-type trucks.This deduction was enacted decades ago to assist self-employed people in purchasing a vehicle for business use.This is more than three times the current average cost of a passenger car in the United States, and covers a large number of luxury models, including the Hummer H2.Under the United States income tax code, the cost of vehicles over 6000 lb (2722 kg) can be deducted from income
Edited sentence: (It was not expected that luxury personal transportation vehicles would qualify for these incentives.) These tax incentives were substantially enhanced by legislation promoted by the administration of George W.For USA taxpayers with substantial income other than salaries (e.For qualifying taxpayers the incentives can reduce the purchase price by thirty to forty thousand dollars.These savings were originally intended to encourage the purchase of large vehicles by working trades such as carpenters and masons and to ensure this minimum weight limitations for qualifying vehicles were imposed.private practice income such as medical practitioners, attorneys, and real estate agents or other independent professionals) the purchase of this vehicle can offer substantial tax savings