Several SUVs offer that feature, though some only in the second row (on seven-passenger models with three rows of seats). Among your choices are the Acura MDX, Audi Q7, Cadillac Escalade, Lexus GX 460 and LX 570, Lincoln MKX and Navigator, and the Mercedes-Benz R-Class, which offers reclining seatbacks in all three rows.
The Cars.com Vehicle Recommender should be able to help with your quest. Although reclining rear seats is not one of the search features in the Vehicle Recommender, you can narrow the list of candidates by specifying other priorities, such as price, brands, number of seats, availability of heated and ventilated seats and entertainment and audio options.
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