If you’re planning to buy a new car this year, you might also be eligible for a shiny new tax break.

Part of a recently enacted economic-stimulus law allows many taxpayers who buy a new “passenger vehicle” this year to deduct the state and local sales and excise taxes on their 2009 federal income-tax returns, to be filed next year, the Internal Revenue Service says.

The governor and Democratic lawmakers in New York will attempt to patch an $18 billion budget deficit by imposing much higher taxes on the richest residents, joining several states considering such a move this year.

Under a proposal by Gov. David Paterson, New York would follow California and Maryland in pushing its top earners into higher tax brackets that are several percentage points more than what most earners pay. And New Jersey is considering raising its top-tier income taxes even higher, to more than 10% compared with the 5.25% marginal rate paid by most households.