"On Toyota's website, in the Technology section on the Toyota Hybrid System, several operating modes are described"<br><br>I started to go thru the modes listed on the Prius page to add up the votes for electric/ICE...<br><br>Low Speed: Says "initial acceleration" for electric but can be argued primarily electric<br>City: half/half, so a wash<br>Highway: ICE<br>Uphill: Electric<br><br>I was trying to figure a way I could tell the IRS that I commute slowly uphill both ways to work and back. Then I realized that what is needed is for Toyota to write a letter stating that either the ICE or the motor is the primary source of power.<br><br>I have fired off an email to Toyota, but I suspect that I am following in somebody elses footsteps. Has this already been done? Did Toyota give a straight answer one way or the other?

This may require and addendum to Murphy's Laws. Something like?"A tax credit for an alternatively powered vehicle will always appear attractive until taken. At which point you are subjected to audits and threatened with fines and prison, for the rest of your life."<br>Anyone else have any thoughts on how to express it?

"This may require and addendum to Murphy's Laws..."<br><br>Too funny. Or maybe the Heisenberg Uncertainty Principle comes into play: "You can either take a tax credit or get a clear explanation of it, but not both"

I don't remember exact message numbers, but I did read either here or on groups.yahoo.com that Toyota's opinion is that you should take the clean-fuel deduction rather than the credit.<br><br>Also read that there's an IRS opinion that the Prius doesn't qualify for the credit. I recommend seeking professional advice before arguing with the IRS.

In Message 4926 : theloosethread summarized with:<br>&lt;snip&gt;<br>&gt; "Caution: Gasoline/electric hybrid vehicles <br>&gt; that are not powered primarily by an electric <br>&gt; motor are not qualified electric vehicles."<br>&gt; There is just no way we can agrue that the <br>&gt; electric motor is the primary power source.<br>Um...<br>Then, according to your statement AND the IRS ruling - absolutely _NO_ "Gasoline/electric hybrid vehicles" could possibly qualify but right there in glowing electrons, the IRS _PERMITS_ "Gasoline/electric hybrid vehicles" to "possibly" qualify.<br><br>The answer to the $2000 question is the intent and interpretation of the meaning of "primarily powered" in IRS ruling. Especially with the Prius! It _IS_ primarily powered by electricity but is also highly dependant on the ICE.<br>Three views:<br>1) The ICE has more HOP than the electric motor. Well - HP don't get you much till you are moving. The ICE will _NOT_ move the Prius of it's own accord.<br>2) The "power to move" (torque) is _POTENTIALLY_ in favor of the electric motor BUT - I can see no realistic situation that would ever permit the full 225 FP electric torque to be used (DRAT!)<br>3) Start disconnecting things and see what happens:<br> - Kill the ICE and hook up a long extension cord. Does it move? How fast? Forward and backward?<br> - Kill the electrics. Not sure how though cause no matter how you kill them it ain't gonna move except by gravity. <br>Yank the battery and the ICE can't start.<br>Unhook the battery from everything except the ICE and it still wont move.<br>Weld up the CVT (disable both MGs and "fix" the CVT) and either the ICE doesn't have enough torque to move it or it won't get much above 30 mph.<br>You see - it's a _HYBRID SYSTEM_ - at least the sum (if not vastly more) of _ALL_ it's parts.<br><br>10,500+ miles and still in love,<br>Bill Powell - NJ "HALFGAS"<br>(Prius: Just Drive It!)

In Message 4931 : theloosethread challenged:<br>&gt; 1) Drain the gas from your Prius.<br>&gt; 2) Place an IRS agent in a Yugo.<br>&gt; 3) Claim the tax credit.<br>&gt; 4) Start both cars.<br>&gt; If you can outrun the agent you get to keep the <br>&gt; credit. Otherwise, alas, an audit.<br>Um...<br>In forward or reverse?<br>ET or top end?<br>Flat ground or up hill?<br>Survive the car or not (speaking of the Yugo, of course).<br><br>&gt; It seems the only fair way to resolve it. :)<br>Absolutely except you forgot to remove the gas from the Yugo too!<br><br>10,500+ miles and still in love,<br>Bill Powell - NJ "HALFGAS"<br>(Prius: Just Drive It!)

I am not an engineer (or a tax expert). Just wondering. What is the last component to touch the power as the power is delivered to the wheels? Non-technical point being, is the electric motor generator the last motive force before one gets to the wheels that are driven by that motive force. If the electric motor generator is the last link in the chain, does it really matter if the electricity is being supplied by a battery being recharged from a wall socket or from a mobile generator carried along for the ride which also has the capability of adding its direct power to that of the electric motor/generator?<br>Do the battery power and the ICE drive the electric motor/generator that drives the wheels or does the electric motor generator drive the ICE which drives the wheels. I think the former. Thus "primarily powered", moved, motivated, torque to the wheels by the electric motor. Thus credit.<br>Further suspect it will be a cold day on the 9th level of hell before the IRS provides definitive guidance on this issue.