The US Department of Energy calculates a tax rate based on fuel economy, weight of the vehicle, and whether the tax credit has been or is being phased out. For more information on the tax break and how it works, you can check out the Department of Energy’s page here: http://energy.gov/savings/renewable-energy-tax-credit-personal-1
You can also read these previous GreenAnswer questions related to this topic as well as an article written on GreenAnswers:
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