Individuals and businesses buying a brand new hybrid car or truck on or after Jan. 1, 2006, can take advantage of the Alternative Motor Vehicle Credit. You may also claim the credit for advanced burn lean technology vehicles and other energy-saving alternative motor vehicles.
The credit is only available to the original purchaser of a new, qualifying vehicle. The full credit is only available for a limited time. The amount of the credit for 2008, 2009 and 2010 model year vehicles are listed in the tables below. For a listing of the credit for 2005 to 2007 model year vehicles, visit the IRS Web site.
2008 Model Year Hybrid Vehicles
|
Make
|
Model
|
Credit Amount
|
|
| Chevrolet | Malibu Hybrid | $1,300 | |
| Chevrolet | Tahoe Hybrid 2WD and 4WD | $2,200 | |
| Ford | Escape Hybrid 2WD | $3,000 | |
| Ford | Escape Hybrid 4WD | $2,200 | |
| GMC | Yukon Hybrid | $2,200 | |
| Honda | Civic CVT | Purchase Date | |
| Prior to Jan. 1, 2008 | $2,100 | ||
| Jan. 1 to June 30, 2008 | $1,050 | ||
| July 1 to Dec. 31, 2008 | $525 | ||
| Jan. 1, 2009 and later | $0 | ||
| Mazda | Tribute 2WD | $3,000 | |
| Mazda | Tribute 4WD | $2,200 | |
| Mercury | Mariner Hybrid 2WD | $3,000 | |
| Mercury | Mariner Hybrid 4WD | $2,200 | |
| Nissan | Altima Hybrid | $2,350 | |
| Saturn | Aura Hybrid | $1,300 | |
| Saturn | Vue Green Line | $1,550 | |
| Toyota | Camry Hybrid | Purchase Date | |
| Jan. 1 to Sept. 30, 2006 | $2,600 | ||
| Oct. 1, 2006, to March 31, 2007 | $1,300 | ||
| April 1 to Sept. 30, 2007 | $650 | ||
| Oct. 1, 2007, and later | $0 | ||
| Toyota | Prius | Purchase Date | |
| Jan. 1 to Sept. 30, 2006 | $2,600 | ||
| Oct. 1, 2006, to March 31, 2007 | $1,575 | ||
| April 1 to Sept. 30, 2007 | $787.50 | ||
| Oct. 1, 2007, and later | $0 | ||
| Toyota | Highlander Hybrid 4WD | Purchase Date | |
| Jan. 1 to Sept. 30, 2006 | $2,600 | ||
| Oct. 1, 2006, to March 31, 2007 | $1,300 | ||
| April 1 to Sept. 30, 2007 | $650 | ||
| Oct. 1, 2007, and later | $0 | ||
| Lexus | RX 400h 2WD and 4WD | Purchase Date | |
| Jan. 1 to Sept. 30, 2006 | $2,200 | ||
| Oct. 1, 2006, to March 31, 2007 | $1,100 | ||
| April 1 to Sept. 30, 2007 | $550 | ||
| Oct. 1, 2007, and later | $0 | ||
| Lexus | LS 600h L Hybrid | Purchase Date | |
| Jan. 1 to Sept. 30, 2006 | $1,800 | ||
| Oct. 1, 2006, to March 31, 2007 | $900 | ||
| April 1 to Sept. 30, 2007 | $450 | ||
| Oct. 1, 2007, and later | $0 | ||
2009 Model Year Hybrid Vehicles
|
Make
|
Model
|
Credit Amount
|
|
| Cadillac | Escalade Hybrid 2WD | $2,200 | |
| Cadillac | Escalade Hybrid All Wheel Drive | $1,800 | |
| Chevrolet | Tahoe Hybrid C1500 2WD | $2,200 | |
| Chevrolet | Tahoe Hybrid K1500 4WD | $2,200 | |
| Chevrolet | Silverado Hybrid C15 2WD | $2,200 | |
| Chevrolet | Silverado Hybrid K15 4WD | $2,200 | |
| Chevrolet | Malibu Hybrid | $1,550 | |
| Chrysler | Aspen Hybrid | $2,200 | |
| Dodge | Durango Hybrid | $2,200 | |
| Ford | Escape Hybrid 2WD | $3,000 | |
| Ford | Escape Hybrid 4WD | $1,950 | |
| GMC | Sierra Hybrid C15 2WD | $2,200 | |
| GMC | Sierra Hybrid K15 4WD | $2,200 | |
| GMC | Yukon Hybrid C1500 2WD | $2,200 | |
| GMC | Yukon Hybrid K1500 4WD | $2,200 | |
| Mazda | Tribute Hybrid 2WD | $3,000 | |
| Mazda | Tribute Hybrid 4WD | $1,950 | |
| Mercury | Mariner Hybrid 2WD | $3,000 | |
| Mercury | Mariner Hybrid 4WD | $1,950 | |
| Nissan | Altima Hybrid | $2,350 | |
| Saturn | Aura Hybrid | $1,550 | |
| Saturn | Vue Hybrid | $1,550 | |
2010 Model Year Hybrid Vehicles
|
Make
|
Model
|
Credit Amount
|
|
| Cadillac | Escalade Hybrid (2WD & 4WD) | $2,200 | |
| Chevrolet | Malibu Hybrid | $1,550 | |
| Chevrolet | Silverado Hybrid C15 2WD | $2,200 | |
| Chevrolet | Silverado Hybrid K15 4WD | $2,200 | |
| Chevrolet | Tahoe Hybrid C1500 2WD | $2,200 | |
| Chevrolet | Tahoe Hybrid K1500 4WD | $2,200 | |
| Ford | Escape Hybrid 4×2 | Purchase Date | |
| Prior to April 1, 2009 | $3,000 | ||
| April 1, 2009, through Sept. 30, 2009 | $1,500 | ||
| Oct. 1, 2009, through March 31, 2010 | $750 | ||
| Ford | Escape Hybrid 4×4 | ||
| Prior to April 1, 2009 | $2,600 | ||
| April 1, 2009, through Sept. 30, 2009 | $1,300 | ||
| Oct. 1, 2009, through March 31, 2010 | $650 | ||
| Ford | Fusion Hybrid | ||
| Prior to April 1, 2009 | $3,400 | ||
| April 1, 2009, through Sept. 30, 2009 | $1,700 | ||
| Oct. 1, 2009, through March 31, 2010 | $850 | ||
| April 1, 2010, or later | $0 | ||
| GMC | Sierra Hybrid C15 2WD | $2,200 | |
| GMC | Sierra Hybrid K15 4WD | $2,200 | |
| GMC | Yukon Hybrid C1500 2WD | $2,200 | |
| GMC | Yukon Hybrid K1500 4WD | $2,200 | |
| GMC | Yukon Denali Hybrid C1500 2WD | $2,200 | |
| GMC | Yukon Denali Hybrid K 1500 4WD | $2,200 | |
| Mercury | Mariner Hybrid 4×2 | Purchase Date | |
| Prior to April 1, 2009 | $3,000 | ||
| April 1, 2009, through Sept. 30, 2009 | $1,500 | ||
| Oct. 1, 2009, through March 31, 2010 | $750 | ||
| Mercury | Mariner Hybrid 4×4 | ||
| Prior to April 1, 2009 | $2,600 | ||
| April 1, 2009, through Sept. 30, 2009 | $1,300 | ||
| Oct. 1, 2009, through March 31, 2010 | $650 | ||
| Mercury | Milan | ||
| Prior to April 1, 2009 | $3,400 | ||
| April 1, 2009, through Sept. 30, 2009 | $1,700 | ||
| Oct. 1, 2009, through March 31, 2010 | $850 | ||
| April 1, 2010, or later | $0 | ||
| Nissan | Altima Hybrid | $2,350 | |
Advanced Lean-burn Technology Vehicles
|
Make
|
Model
|
Credit Amount
|
|
| Audi | 2009 Audi Q7 3.0L TDI | $1,150 | |
| BMW | 2009 335d Sedan | $900 | |
| BMW | 2009 x5xDrive35dSports Activity Vehicle | $1,800 | |
| Mercedes-Benz | 2009 GL320 BLUE TEC | $1,800 | |
| Mercedes-Benz | 2009 R320 BLUE TEC | $1,550 | |
| Mercedes-Benz | 2009 ML320 BLUE TEC | $900 | |
| Volkswagen | 2009 Jetta 2.0L TDI Sedan manual and automatic | $1,300 | |
| Volkswagen | 2009 Sportwagen 2.0L TDI manual and automatic | $1,300 | |
| Audi | 2010 A3 2.0L TDI Automatic | $1,300 | |
| Audi | 2010 Q7 3.0L TDI | $1,150 | |
| Volkswagen | 2010 Golf 2.0L TDI 2 door and 4 door automatic | $1,700 | |
| Volkswagen | 2010 Golf 2.0L TDI 2 door and 4 door manual | $1,300 | |
| Volkswagen | 2010 Jetta 2.0L TDI (manual and automatic) | $1,300 | |
| Volkswagen | 2010 Jetta 2.0L TDI SportWagen (manual and automatic) | $1,300 | |
| Volkswagen | 2010 Touareg 3.0L TDI | $1,150 | |
