Small-business owners have been swamping dealers with orders for Hummers, Porsches and other expensive SUVs, fueled by last year?s tax loophole. In a story reported by USA Today, dealers sold more than 101,000 full sized luxury SUVs last month a 51% jump from one year ago.

Business owners such as Dean Parker in Mobile, Ala., discovered the benefit applied to SUVs weighing more than 6,000 pounds. Parker, who owns a paging service and spent $108,000 on a Cayenne and a Hummer H2 in June. He uses them for sales and service calls. His tax savings from the purchases was $37,800.

The tax benefit allows small businesses to write off as much as $100,000 annually (up from $25,000) for investments in capital assets such as machinery and other big-ticket items, The increase was meant to spark business investments and thus improve business sales and job growth.

It has worked for auto dealers who sold nearly 164,000 luxury SUVs in December, a 22% jump from 2002, says Power Information in the USA article.

However, this benefit is not expected to last. A tax bill awaiting action in the Senate seeks to trim the benefit. President Bush proposed keeping the benefit in his 2005 budget proposal last week.