No, the Top 1% pay 28% of all federal taxes, which is a superset of all federal income taxes. Their overall share of federal versus income taxes is diluted by what they pay into Social Security and Medicare (something like 4% of those taxes). We don't want them paying more into SS, because we pay out relative to what somebody pays in, and it's supposed to be a safety net, not a retirement plan.

The Top 1% paid 39.38% of all federal income taxes in 2005 (up from 19.05% in 1980 and up from 36.18% in 1999).

Here's the stat: http://www.taxfoundation.org/news/show/250.html. The Tax Foundation is non-partisan and includes their data tables from 1980-2005, taken directly from published IRS data.

Regarding the hybrid tax credit, if the objective is to help manufacturers recoup development costs, it seems the more efficient approach would be to give them the tax credits. With consumer demand for hybrids at current level, the dealer is just as likely to adjust the price with the tax credit in mind and leave the buyer with no net benefit. That's certainly true with my local Honda dealer, so I went out-of-state to buy.