Thanks to recent Bush administration moves to stimulate the U.S. economy and Hummer-manufacturer GM's willingness to profiteer, the self-employed and small business owners can tool around in Hummers, the cost of which is now 100 per cent tax-deductible. Utilizing Section 179 of the IRS's eligible deductions, vehicles with a weight exceeding 6,000 pounds - including Hummers - can be written off in their entirety. Just one more helpful perk for America's rich.

Chris Thorpe of Hummer of Alaska says he's sold 35 of the beasts since August, when Bush's economic stimulus plan came into effect. Thorpe attributes the sales to the deduction eligibility, along with his "A Tax Loophole So Big, You Can Drive a Hummer H2 Through It!" promotional campaign. Similar tales can be found across the country.

Getting 10 miles to the gallon, Hummers are not renowned for their environmental-friendliness, but with the lure of full-deductions, lawyers, doctors and CEOs have proven eager to own the biggest pee-pee on the road.

» Scott Saxon