Buy a Hummer, Get a $25,000 Tax Break

Among the provision's strongest opponents are automobile manufacturers and dealers who argue that repealing the exemption amounts to a tax increase.

"It's an unwarranted tax increase on small businesses," said Bailey Wood, spokesperson for the National Automobile Dealers Association, noting that the exemption list is not that complete.

"Many in the construction business, landscaping and service trades use SUVs as a workhorse for their business. We obviously oppose it because it would affect purchasing decisions made by business owners."