I disagree because you could easily make a "hybrid" that had more power and got worse mileage than a non-hybrid. Only when the hybrid version gets better mpg should it get a tax break. In fact the mpgs should be the reason for the tax break, not the hybridness. What if they come out with a hybrid H2 that gets 8mpg?

Many hybrids get worse mileage than my Vette. Should I get a tax break on my Vette?