In the new "stimulus bill":
SEC. 1008. ADDITIONAL DEDUCTION FOR STATE SALES TAX AND EXCISE TAX ON THE PURCHASE OF CERTAIN MOTOR VEHICLES. ‘(D) QUALIFIED MOTOR VEHICLE- For purposes of this paragraph--
(i) IN GENERAL- The term ‘qualified motor vehicle’ means--
(I) a passenger automobile or light truck which is treated as a motor vehicle for purposes of title II of the Clean Air Act, the gross vehicle weight rating of which is not more than 8,500 pounds, and the original use of which commences with the taxpayer,
(II) a motorcycle the gross vehicle weight rating of which is not more than 8,500 pounds and the original use of which commences with the taxpayer,
I will say, though, that with taxpayer paid-for Universal Healthcare looming on the horizon, the thought of a bunch of government subsidized squids wheelieing around makes me a little worried.