I checked the IRS web site and did not see any changes to the tax. I also checked Form 6197 which is used to report the tax and the rates have not changed. Unless Dodge has upped the MPG rating from the Gen II's MPG, it appears that the tax will still be $3,000. A brief explanation of the tax follows:
Gas Guzzler Tax
The Energy Tax Act of 1978 established a Gas Guzzler Tax on the sale of new model year vehicles whose fuel economy fails to meet certain statutory levels. The gas guzzler tax applies only to cars (not trucks) and is collected by the IRS.
The fuel economy figures used to determine the Gas Guzzler Tax are different from the fuel economy values provided on this Website. The tax does not depend on your actual on-the-road mpg, which may be more or less than the EPA published value. The purpose of the Gas Guzzler Tax is to discourage the production and purchase of fuel inefficient vehicles. The amount of any applicable Gas Guzzler Tax paid by the manufacturer will be disclosed on the automobile's fuel economy label (the window sticker on new cars).
GAS GUZZLER TAX
Unadjusted MPG(combined)* Tax
at least 22.5 No tax
at least 21.5, but less than 22.5 $1000
at least 20.5, but less than 21.5 $1300
at least 19.5, but less than 20.5 $1700
at least 18.5, but less than 19.5 $2100
at least 17.5, but less than 18.5 $2600
at least 16.5, but less than 17.5 $3000
at least 15.5, but less than 16.5 $3700
at least 14.5, but less than 15.5 $4500
at least 13.5, but less than 14.5 $5400
at least 12.5, but less than 13.5 $6400
less than 12.5 $7700
The combined fuel economy MPG value (55 % city, 45 % highway) is used to determine tax liability. The MPG value is also adjusted slightly to account for differences in test procedures made since the base year.
Since this is an approximate calculation, the actual gas guzzler tax may be off by one tax bracket.
