Since the Subject: line is so inflamatory, I think a little more info is in order on this one. Automobiles used for business purposes (i.e., in the production of income) can be depreciated (just like any other bit of capital). This particular deduction -- the business-use of autos -- has been abused in the past by a LOT of people (I'm sure many on this list know of people who abuse it even today), so the deduction has been limited. For many cars, you'll never depreciate the whole thing: it will wear out before you can recover the full amount that was paid. This makes it a less-interesting target for abuse, so the story is told; but, for legitimate users of the deduction, it's more expensive to do business. Vehicles which weigh more than a certain amount (6000 lbs these days?) are classified as "trucks" and are thus subject to more normal (i.e., 5 year) recovery periods. There are a few SUVs out there that are heavier than this, some say, specifically to allow for this better tax treatment ...
The proposed change would lower this amount, effectively allowing more access to the preferential (read: "normal") treatment. So: not exactly an SUV tax credit, but certainly something that will encourage more SUVs on the road; if you're in the position of buying a vehicle for business use and there's one that's just a little bit heavier that qualifies, you can bet that it's going to figure into the equation.
Yet another example where lack of enforcement of existing rules leads to new and more complex rules with uncertain outcomes . . .