They should be doing the same thing Nissan does with the leaf give a $2500 cap reduction to lower the lease payment Right from 2012 Toyota Prius Plug-in Hybrid Q&A area under prius plug in Will the Prius Plug-in qualify for the federal tax incentive? + Yes, individual purchasers of a Prius Plug-in vehicle may be able to take advantage of the Federal Qualified Plug-in Electric Drive Motor Vehicle tax credit. The Prius Plug-in vehicle tax credit is confirmed to be $2,500. QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR VEHICLE TAX CREDIT To qualify for the potential Plug-in tax credit: 1. The Plug-in vehicle must be new. Used vehicles will not qualify. 2. The Plug-in vehicle must be purchased. Leased vehicles will not allow the lessee to take advantage of the Plug-in tax credit. 3. The Plug-in vehicle use is primarily in the United States. 4. The purchaser must retain appropriate documentation showing the purchase of the vehicle and the date of the delivery of the vehicle. For personal use vehicles, the Plug-in vehicle tax credit is treated as a nonrefundable personal credit and is limited by the taxpayer's amount of tax liability for the year the car is placed in service. Individual purchasers and corporations who have business use of the Plug-in vehicle are subject to different tax laws that may also substantially reduce or eliminate the above benefits. All persons considering the use of this important Federal Plug-in vehicle tax credit should consult with their own tax advisors to determine the specific amount of benefit, if any, that they may be able to claim on their federal income tax returns. Your tax advisor may also have further information on the many state and local tax incentives that may be available to Plug-in vehicle owners. Individual tax implications may change, without notice, depending on subsequent changes in the federal tax law or further action by the Internal Revenue Service. Please find more information at the Internal Revenue Service (Internal Revenue Service).