I don't really agree. Hybrids cost more that "normal" vehicles, the tax incentives are about softening the blow. It's about improvement. Why buy a "regular" car or truck when you could get a hybrid for only a little bit extra. A tax break on an Echo isn't going to get someone to buy it when it's not what they need. If a small car is what the person is in the market for, they might not buy a hybrid if they can get a tax break on the Echo. The way I see it, Insight, HCH, Prius > Echo, Corolla, Matrix. Yes: Echo, Corolla, Matrix > HiHy, Escape hybrid, RX400h... but they can't really be compared. HiHy, Escape hybrid, RX400h > RX330, Excape, and Highlander.