Looking again, current regulation is even worse than first appears:

> This tax does not apply to minivans, sport utility vehicles, and pick-up trucks. Congress did not impose a gas guzzler tax on these vehicle types because in 1978, at the time the law was enacted, they represented a relatively small fraction of the overall fleet of passenger vehicles and were used more for business purposes than personal transportation.

And the proffered list of current vehicles is a 404!

www.epa.gov/fueleconomy/guzzler