December can be a big month for car sales, and this year business owners have added incentive to take advantage of year-end deals, particularly on large SUVs. Part of President Bush's economic stimulus package includes a full deduction for new business equipment up to $100,000. Previously, the deduction was capped at $25,000. What's kicked up the most interest -- and controversy -- is the large vehicle provision. Vehicles weighing more than 6,000 pounds -- which includes large pickups and SUVs -- can be claimed as business purchases and fully deducted. Smaller vehicles are not eligible for the full deduction. Environmentalists have criticized the provision, and Democrats in the House and Senate are already preparing legislation to eliminate the tax break. Todd Koch is an accountant in Falcon Heights. He says that originally, the large vehicle deduction was intended for use by farmers.