Thinking about buying a vehicle touse in your medical practice? If youbuy a new luxury car for $40,000 in2003 and use it exclusively for business,you can take a special deductionof 50% off the purchase price, up to$15,300, plus a "bonus" depreciationdeduction of up to $3060. Under currentlaw, though, it will take about 10years before the car is fully depreciated.But pay $40,000 for an SUV thatweighs more than 6000 pounds andyou can write off the entire cost in2003, up to $100,000. Upper-brackettaxpayers who choose the heavyweightSUV can reap tax savings inthe low 5-figure range. Despite thefinancial advantages, critics of the taxbreak argue that subsidizing gas-guzzlingautos doesn't jibe with theadministration's goal of less dependenceon foreign oil.