I wasn't aware of this. Thanks for pointing it out.

Too bad they chose a $3000 tax deduction instead of, for example, a $250 tax credit. The end result is about the same, but it gives people with low taxable incomes the same incentive as people with higher incomes. I suppose the politicians know that most people who don't quite understand how taxes are calculated will be impressed much more by a $3000 deduction than a $250 credit.

By the way, the deduction will last until 100,000 qualifying hybrids are sold in California, so my guess is that it'll be good for 2 or 3 years.