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GM's two-mode hybrids , the Tahoe and Yukon, along with Chrysler's versions , the Durango and Aspen, have come to an ironic intersection in the tax code: These vehicles are eligible for a hybrid tax credit, yet theoretically should also be hit with the gas-guzzler tax. Does that sound like the world's loopiest loophole to you? We certainly think so. A little history first. Back in '78, when the guzzler tax came into existence, it penalized vehicles that got fewer than a combined 22.5 MPG; however, trucks, vans and SUVs weren't included because they made up such as small percentage of personal vehicles. Fast forward 30 years, there's a Grand Cherokee in every garage and some folks say it's high time to revisit the gas-guzzler tax...and perhaps the hybrid tax credit. Let's just say we can see both sides of the argument. It's probably evidence of how far we haven't come that 22.5 combined MPG doesn't seem all that low to us. Regardless, if we're...
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