From my understanding of the tax credit law on hybrids, Toyota will get reduced and then no tax credits next year based on when you take delivery. And anything after Sept 1 of this year the credit will be cut in half. All based on the fact that Toyota will sell 60,000 hybrids by June 30, 2006.
Of course, if the car you buy next year is a Ford hybrid or Nissan hybrid, they may not have gotten 60,000 hybrids sold yet, so you could get a full credit. But in reality any Toyota hybrids will start getting reduced credits after Sept 1, 2006.
Here is a link explaining the law:
http://www.irs.gov/newsroom/article/...156048,00.html
http://www.irs.gov/newsroom/article/...156381,00.html
A longer description of how this works. I don't see anything prohibiting getting credits on 2 hybrids, as long as you buy them soon enough. And you CAN'T LEASE them. You don't get a credit for that. The leasing company does.
http://www.irs.gov/newsroom/article/...157632,00.html