The IRS has certified that some models in Mazda’s 2008 line of hybrid cars qualify for the Alternative Motor Vehicle Credit.

 

For the Mazda Tribute two-wheel-drive hybrid SUV, the credit is $3,000. For the four-wheel-drive version, it’s $2,200.

 

Taxpayers are allowed to claim 100 percent of the credit until the end of the first calendar quarter after the quarter in which Mazda records the sale of its 60,000th vehicle.

  They can claim only 50 percent of the credit if they wait until the second and third quarters after the quarter when the 60,000th vehicle is sold, and 25 percent in the fourth and fifth calendar quarters. After that, they cannot receive the credit.

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