Sorry, this type of fairly ignorant post drives me crazy. It is not a "Bush Administration" gaz guzzler tax deduction. It came to pass in the Clinton/Gore Administration, and in fact its been the Bush Administration that's been a strong proponent of hybrid tax credits in the first place--they are located in the National Energy Policy Act, passed in 2005.

Joe, good question--if it works like other tax credits, I believe you just claim it, and if you are ever audited, you'll have to prove when you purchased it.