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The Alternative Motor Vehicle Credit is only available in the year the vehicle is place in service, and it only applies to the taxpayer who originally acquires the vehicle for use or lease. With regard to leases, only the leasing company qualifies for the credit on qualifying vehicles. The lessee cannot claim the credit.
Even though you may have purchased a qualifying vehicle, you may be subject to a phase-out of the credit based on the production number of your vehicle if you purchased a hybrid or advanced lean-burn vehicle. The phase-out begins once the manufacturer has sold its 60,000th qualified vehicle.
There are a variety of different cars from different domestic and import car producers that qualify for the credit. Below is a list of vehicles that qualify for the credit: Model Year | Make | Full Credit | 10/1/06 – 3/31/07 | 4/1/07 – 9/30/07 | 2008 | 2008 | Ford Escape (2WD) Hybrid | $3,000 | $1,500 (50%) | 2008 | Ford Escape (4WD) Hybrid | $2,200 | $1,100 (50%) | 2008 | Mercury Mariner (2WD) Hybrid | $3,000 | $1,500 (50%) | 2008 | Mercury Mariner (4WD) Hybrid | $2,200 | $1,100 (50%) | | | 2007 | | | 2007 | Honda Civic GX | $4,000 | $2,000 | $1,000 | 2007 | Honda Civic Hybrid CVT | $2,100 | $1,050 | $525 | 2007 | Honda Accord Hybrid AT | $1,300 | $650 | $325 | 2007 | Honda Accord Hybrid Navi AT | $1,300 | $650 | $325 | 2007 | Nissan Altima Hybrid | $2,350 | $1,175 | $588 | 2007 | Saturn Aura Hybrid | $1,300 | $650 | $325 | 2007 | Saturn Vue Green Line | $650 | $325 | $163 | 2007 | Toyota Prius | $3,150 | $1,575 | $788 | 2007 | Toyota Highlander Hybrid 2WD and 4WD | $2,600 | $1,300 | $650 | 2007 | Lexus RX 400h 2WD and 4WD | $2,200 | $1,100 | $550 | 2007 | Ford Escape Front WD Hybrid | $2,600 | $1,300 | $650 | 2007 | Ford Escape 4 WD Hybrid | $1,950 | $975 | $488 | 2007 | Mercury Mariner 4 WD Hybrid | $1,950 | $975 | $488 | 2007 | GMC Sierra (4WD) Hybrid Pickup Truck | $650 | $325 | $163 | 2007 | GMC Sierra (2WD) Hybrid Pickup Truck | $250 | $125 | $63 | 2007 | Chevrolet Silverado (4WD) Hybrid Pickup Truck | $650 | $325 | $163 | 2007 | Chevrolet Silverado (2WD) Hybrid Pickup Truck | $250 | $125 | $63 | 2007 | Toyota Camry Hybrid | $2,600 | $1,300 | $650 | 2007 | Lexus GS 450h | $1550 | $775 | $387 | | | 2006 | | | 2006 | GMC Sierra (4WD) Hybrid Pickup Truck | $650 | $325 | $163 | 2006 | Chevrolet Silverado (4WD) Hybrid Pickup Truck | $650 | $325 | $163 | 2006 | GMC Sierra (2WD) Hybrid Pickup Truck | $250 | $125 | $63 | 2006 | Chevrolet Silverado (2WD) Hybrid Pickup Truck | $250 | $125 | $63 | 2006 | Honda Accord Hybrid Navi | $1,300 | $650 | $325 | 2006 | Honda Accord Hybrid Navi (without updated calibration) | $650 | $325 | $163 | 2006 | Honda Civic Hybrid CVT | $2,100 | $1,050 | $525 | 2006 | Honda Insight CVT | $1,450 | $725 | $363 | 2006 | Honda Accord Hybrid AT | $1,300 | $650 | $325 | 2006 | Honda Accord Hybrid AT (without updated control calibration) | $650 | $325 | $163 | 2006 | Ford Escape Hybrid Front WD: | $2,600 | $1,300 | $650 | 2006 | Ford Escape Hybrid 4 WD | $1,950 | $975 | $488 | 2006 | Mercury Mariner Hybrid 4 WD | $1,950 | $975 | $488 | 2006 | Toyota Prius | $3,150 | $1,575 | $787 | 2006 | Toyota Highlander 4 WD Hybrid | $2,600 | $1,300 | $650 | 2006 | Toyota Highlander 2 WD Hybrid | $2,600 | $1,300 | $650 | 2006 | Lexus RX400h 4 WD | $2,200 | $1,100 | $550 | 2006 | Lexus RX400h 2 WD | $2,200 | $1,100 | $550 | | | 2005 | | | 2005 | Toyota Prius | $3,150 | $1,575 | $788 | 2005 | Honda Civic Hybrid (SULEV) MT | $1,700 | $850 | $425 | 2005 | Honda Civic Hybrid (SULEV) CVT | $1,700 | $850 | $425 | 2005 | Honda Insight CVT | $1,450 | $725 | $363 | 2005 | Honda Accord Hybrid AT | $650 | $325 | $163 | 2005 | Ford Escape (2WD) Hybrid | $2,600 | $1,300 | $650 | 2005 | Ford Escape (4WD) Hybrid | $1,950 | $975 | $488 |
Prior to 2006, the clean-fuel vehicle deduction was available for taxpayers who purchased a clean-fuel vehicle. The Alternative Motor Vehicle Credit has replaced this deduction beginning in tax year 2006. The dealer you purchase your vehicle from will be able to tell you which credit you qualify for. The list shown above is intended to help you compare the potential credits receivable that correspond to each type of qualifying vehicle. For more detailed inquiries about your potential credit before purchasing your qualified vehicle, please contact one of our tax professionals at 785-272-4484 or
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