Not only is it a giveaway to business owners, but then by extension, the manufacturer. Fiat also benefits because they sell a vehicle that lots of people couldn't afford without the tax deduction. It really is a shame when tax benefits like this roll-up towards luxury buyers instead of people trying to buy vehicles for things like small trades businesses or construction.It is ultimately a giveaway to business owners. My FIL does it every year, failing to account for the sale of the asset - the IRS doesn't have the means to track the asset after the first year, again by design. The taxpayers are paying my FIL to buy a new King Ranch each year.