The purpose behind tax rebates for hybrid and alternate fuel vehicles is to encourage their purchase and bring their price down (as they tend to cost more than conventional cars) in order to give them a larger appeal to general consumers. While efficient cars (cars that get 28mpg or greater) are better than less efficient vehicles, hybrid/alternate fuel vehicles tend to have much greater fuel economy, as well as producing less emissions. As there is a limited amount of rebate money to go around, the environmental impact is greater for gearing consumers to purchase hybrid vehicles rather than existing vehicles.
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