The vehicles meet the requirements of the credit as qualified hybrid motor vehicles. The certifications and their credit amounts are:

• Honda Civic Hybrid CVT, Model Year 2007 - $2,100
• Honda Accord Hybrid AT, Model Year 2007 - $1,300
• Honda Accord Hybrid Navi AT, Model 2007 - $1,300
• Honda Civic GX Model Year 2007 (natural gas) - $4,000

The qualified credit was enacted by the Energy Policy Act of 2005. The new credit includes separate credits for four distinct categories: (1) fuel cell vehicles, (2) advanced lean burn technology vehicles, (3) hybrid vehicles and (4) alternative fuel vehicles. 

Consumers seeking the credit may want to buy early since the full credit is only available for a limited time. Taxpayers may claim the full amount of the allowable credit up to the end of the first quarter after the quarter in which the manufacturer records its sale of the 60,000th vehicle. For the second and third calendar quarters after the quarter in which the 60,000th vehicle is sold, taxpayers may claim 50 percent of the credit. For the fourth and fifth calendar quarters, taxpayers may claim 25 percent of the credit. No credit is allowed after the fifth quarter.

The total number of qualifying Honda hybrid vehicles reported sold as of Sept. 30, 2006, was 28,408.