Vehicle Make & Model | Full Credit | Phase Out | No Credit | 50% | 25% |
| | Click on a manufacturer to view vehicles certified for
New Energy Tax Credit.
| Ford Motor Company | Jan. 1, 2006 | TBD | TBD | TBD |  2005-07 Ford Escape Hybrid | 2WD | $2,600 | -- | -- | -- | 4WD | $1,950 | -- | -- | -- |  2008 Ford Escape Hybrid | 2WD | $3,000 | -- | -- | -- | 4WD | $2,200 | -- | -- | -- |  2006-07 Mercury Mariner Hybrid | 4WD | $1,950 | -- | -- | -- |  2008 Mercury Mariner Hybrid | 2WD | $3,000 | -- | -- | -- | 4WD | $2,200 | -- | -- | -- |  2008 Mazda Tribute Hybrid | 2WD | $3,000 | -- | -- | -- | 4WD | $2,200 | -- | -- | -- | | | | General Motors | Jan. 1, 2006 | TBD | TBD | TBD |  2008 Chevrolet Malibu Hybrid | $1,300 | -- | -- | -- |  2006-07 Chevrolet Silverado Hybrid | 2WD | $250 | -- | -- | -- | 4WD | $650 | -- | -- | -- |  2008 Chevrolet Tahoe Hybrid (2WD & 4WD)
| $2,200 | -- | -- | -- |  2006-07 GMC Sierra Hybrid | 2WD | $250 | -- | -- | -- | 4WD | $650 | -- | -- | -- |  2008 GMC Yukon 1500 Hybrid (2WD & 4WD) | $2,200 | -- | -- | -- |  2007-08 Saturn Aura Green Line | $1,300 | -- | -- | -- |  2007 Saturn Vue Green Line | $650 | -- | -- | -- |  2008 Saturn Vue Green Line | $1,550 | -- | -- | -- | GM’s 2008 Chevrolet and Saturn Certified As Qualified Hybrid Vehicles (Sep. 6, 2007)
2007 GM Hybrids Still Qualify for Tax Credit (May 2, 2007) | | | Honda | Jan. 1, 2006 – Dec. 31, 2007 | Jan. 1 – Jun. 30, 2008 | July 1 – Dec. 31, 2008 | Jan. 1, 2009 |  2005-06 Insight CVT | $1,450 | $725 | $362.50 | $0 |  2005 Accord Hybrid AT & Navi AT | $650 | $325 | $162.50 | $0 |  2006 Accord Hybrid AT & Navi AT (w/o updated control calibration) | $650 | $325 | $162.50 | $0 | | 2006-07 Accord Hybrid AT & Navi AT (w/ updated control calibration) | $1,300 | $650 | $325 | $0 |  2005 Civic Hybrid (SULEV) MT & CVT | $1,700 | $850 | $425 | $0 |  2006-08 Civic Hybrid CVT | $2,100 | $1,050 | $525 | $0 | | AT = automatic transmission; CVT = continuously variable transmission; MT = manual transmission; SULEV = Super Low Emission Vehicle emissions rating.
Honda Hybrid Begins Phase-Out on January 1 (Nov. 19, 2007)
Additional Honda Vehicles Certified for Hybrid Tax Credits (Nov. 22, 2006)
Seven Honda Vehicles Certified for New Energy Tax Credit (June 1, 2006) | | | | | Toyota | Jan. 1 – Sep. 30, 2006 | Oct. 1, 2006 – Mar. 31, 2007 | Apr. 1 – Sep. 30, 2007 | Oct. 1, 2007 |  2005-08 Prius | $3,150 | $1,575 | $787.50 | $0 |  2006-08 Highlander Hybrid (2WD & 4WD) | $2,600 | $1,300 | $650 | $0 |  2006-08 Lexus RX400h (2WD & 4WD) | $2,200 | $1,100 | $550 | $0 |  2007-08 Camry Hybrid | $2,600 | $1,300 | $650 | $0 |  2007 Lexus GS 450h | $1,550 | $775 | $387.50 | $0 |  2008 Lexus LS 600h | -- | -- | $450 | $0 | 2008 Hybrids Certified As Tax Credit For Toyota and Lexus Comes to an End (Nov. 8, 2007)
Phase-Out of Credit for Toyota and Lexus Hybrids Continues With Reporting of First Quarter Sales (May 2, 2007) | | | Source: Internal Revenue Service. Updated January 17, 2008. |
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Additional Requirements
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| Additional Requirements view... |
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| The following requirements must be met to claim the credit: - The original use of the vehicle commences with the taxpayer.
- The vehicle is acquired for use or lease by the taxpayer, and not for resale. (The credit is only available to the original purchaser of a new, qualifying vehicle. If a qualifying vehicle is leased to a consumer, the leasing company may claim the credit.)
- The vehicle is used mostly in the United States.
- The vehicle must be placed in service by the taxpayer after December 31, 2005 and must be purchased on or before December 31, 2010.
- Click here for more about the credit phase-out and ending date.
- Click here for information on tax deductions for hybrids placed into service before January 1, 2006.
IRS has yet to provide guidance on using credits to reduce alternative minimum tax liability and rules relating to recapture of credit (e.g., if the vehicle is re-sold).
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Phase Out & Termination
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The credit begins to phase out for vehicles once the manufacturer sells a total of 60,000 eligible hybrid and lean-burn vehicles starting from January 1, 2006. IRS will announce when a manufacturer exceeds this sales figure. 
In addition to the phase out rules, any vehicle purchased after December 31, 2010 will not be eligible for the credit.
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Claiming the Credit
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Fill out Form 8910, Alternative Motor Vehicle Credit. 
For hybrids acquired for personal use, report the credit from Form 8910 on the appropriate line of your Form 1040, U.S. Individual Income Tax Return.
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Hybrids Purchased Before 2006
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Hybrids purchased before 2006 are not eligible for the new tax credit, but it may be eligible for a hybrid vehicle tax deduction of up to $2,000.
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Other Tax Incentives
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| Some state and local governments also provide incentives for hybrids. Check with your state or local government or view the U.S. Department of Energy's list of State & Federal Incentives & Laws. Hybrids are not eligibe for electric vehicle tax credits.
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| Additional Information |
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