Los Angeles ? If you’re looking to help the environment, purchase a fuel-effecient hybrid vehicle, and you get a tax break too. But if you really want to save money, buy the largest gas-guzzling SUV and forget the planet.

Federal tax rules that took effect last month allow a credit of up to $3,150 for anyone buying a hybrid car. The credit is the same regardless of tax bracket.

However, owners of small businesses who buy a Hummer, Ford Excursion or other SUV weighing more than 3 tons get a deduction of up to $25,000 – depending on tax bracket – if the vehicle is used solely for work.

The benefits don’t stop there. Once they subtract the $25,000 from the cost of their 3-ton SUV, small business owners can deduct the depreciation on the remaining amount. Someone who bought a $60,000 SUV, for example, can claim the remaining $35,000 over six years.

No such luck for small business owners who buy cars weighing less than 3 tons. No matter how much the vehicles cost, they can claim just $15,535 in depreciation over six years and $1,675 each additional year. Deductions for depreciation on trucks and vans under 3 tons are slightly more generous.

Senate Finance Committee Chairman Chuck Grassley, R-Iowa, is working on a bill that would level the playing field between SUVs and hybrids.

“It’s inconsistent for the tax code to encourage business people to buy heavy SUVs and not alternative vehicles,” said Grassley. “As consumer demand for alternative energy products increases, it’s important for the tax code to be consistent.”