Congressional negotiators eliminated or rolled back key vehicle provisions of a corporate tax bill last week before sending it to a vote in the House and the Senate. The SUV business tax write-off has been reduced from $100,000 to $25,000, and proposed credits for hybrid and fuel-cell vehicles have been eliminated. Under current law, small business owners can write off up to $100,000 of the purchase of a 6,000-pound SUV, van or truck. The tax break covers large vehicles because they meet the definition of business equipment - the main focus of the tax break. But many have criticized the “SUV loophole” as a subsidy for the wealthy. Under the new bill, the maximum amount that a business can deduct in one year for newly acquired large SUVs would be trimmed from $100,000 to $25,000. The $100,000 provision will stay in effect for large pickups and vans used for business. Hybrid buyers may have benefited from proposed credits of up to $4,000 had the bill stayed intact. But many legislators believe vehicles with waiting lists don’t need taxpayer-funded incentives.