Bradley A. Ridlehoover (J.D. 2008, William & Mary) has published Note. Congress’s Tax Incentives Send Mixed Signals for Automobile Buyers: Should Americans Buy Gas Guzzlers or Hybrids?, 32 Wm. & Mary Envtl. L. & Pol’y Rev. 213 (2007).  Here is part of the Conclusion:

It is important that America stops its dependence on foreign oil, but even more important that America take action to combat the damage certain automobiles are doing to the environment. President Bush stated, “[A]s we work to solve our energy . . . dependency, we[‘]ve got to remember that the market for energy is global, and America is not the only large consumer of hydrocarbons.” Congress has the opportunity to make these changes by enacting new legislation that will eliminate the SUV tax loophole completely. In addition, Congress can ensure that taxpayers who purchase HEVs will continue to receive the tax deductions they deserve, no matter the production levels of each manufacturer. Finally, Congress hopefully will act to ensure that the tax benefits provided in the new legislation will be available to all taxpayers and not eliminated by other tax provisions in the code. Now is the time for Congress to send one message loud and clear.