Fred, Thanks for the link and the date this takes effect (Jan. 1, 2006). I wonder if the date of the credit would make it easier to negotiate a deal for a hybrid in Oct/Nov/Dec. I don't think they're going to sell too many hybrids in Dec with the credit taking effect in Jan. Of course, this means it goes on your 2006 tax return filed April 15, 2007, so you don't get the refund till 2007.