You think the income tax laws are convoluted?

Let's ponder how fouled up the U.S. laws are concerning vehicle fuel efficiency. The bigger the vehicle, the more inefficient it is allowed to be. Thus the laws may actually encourage bigger cars and less fuel efficiency. Only determined customers buying ever smaller vehicles could combat the federal law's perversity.

There are federal tax credits for buying hybrid and, when they become available, plug-in cars. Here you find the list of currently qualified new cars.