Well, I'm considering an '06 FEH, and any deduction I could get would be helpful. I've done *some* searching, and I believe the relevant page at the IRS is this.
What it says is this:

"Clean-Fuel Vehicle Deduction Available for Certain Models

The original purchaser of a qualifying hybrid gas-electric car may deduct $2,000 for the year the vehicle is first used, if that year is before 2006. In 2006, the deduction is scheduled to drop to $500.

These vehicles qualify for the clean-fuel vehicle deduction:

• Lexus RX 400h — Model Year 2006<
• Ford Escape Hybrid — Model Year 2005<
• Toyota Prius — Model Years 2001 through 2005<
• Toyota Highlander Hybrid — Model Year 2006<
• Honda Insight — Model Years 2000 through 2005<
• Honda Civic Hybrid — Model Years 2003 and 2005<
• Honda Accord Hybrid — Model Year 2005"<

(Bold italics mine)
My assumption is that each model (or its specifications) must be presented and be qualified for the deduction. The Lexus was added in June, I did a search on the IRS site for the Escape, and only found the qualification for the 2005, which I believe was late last year. Obviously, the '06 FEH should be on the list, but if it isn't..... Hey, it could be added next week for all we know!

I wish New Jersey would add a deduction also. They have one for electric vehicles only.

Fred