Actually you "were" correct until the fed's passed the new transportation bill which extended and increased the tax deductions (not a rebate, but a % based on your federal tax rate). See the IRS site for details -
http://www.irs.gov/index.html and do a search on "hybrid car" and it comes up with quite a few articles. One of them lists the deductions. The deductions are for the "model year" not the year purchased so a 2006 model car purchased in 2005 is acceptable.
This article,
http://www.irs.gov/newsroom/article/...107766,00.html is dated 4/2005 but the fed transportation bill passed in Aug 2005 so it needs updating.
Deb