As I understand it, the deduction is based on the date of purchase,not the model year. The $2000 deduction is set to expire at the end of this year (31 December 2005) and next year it will be $500 or $600, I forget.

I can't say anything is definite except how p.o.'d I will be if I can't take the $2000 deduction on my '06. Time for some internet searching. I'll get back to ya'....