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The poor , who ca n't afford newer , more fuel-efficient vehicles , would get no relief , he said.I 'm not sure I buy this argument - - I have n't seen studies that try to show how fuel-efficiency varies with income levels - - but if Arizona lawmakers are that concerned with " anti-poor " tax provisions , they could start by looking at the gross inequities in the sales-tax heavy system that already exists.The other interesting idea she 's got is a tax credit for small employers who provide health insurance to their employees . EPA also recognizes that this option may impose disproportionate costs on small operators who may have to rely on outside consultants to perform certifications and inspections . We aim to offer practical help , particularly to small institutions who may need guidance . It also created a hardship for the owners of small stores who relied on cigarette revenue . SOAP provides valuable assistance for small operators who might not otherwise be involved in active mining .