SECTION 1. PURPOSE

This revenue procedure sets forth a process that allows taxpayers who purchase certain clean-fuel vehicle property to rely on a manufacturer’s certification of the incremental cost of the property for purposes of the clean-fuel vehicle property deduction provided in § 179A of the Internal Revenue Code. This revenue procedure applies to motor vehicles (other than buses, and trucks and vans with a gross vehicle weight rating greater than 10,000 pounds) that are propelled by both a gasoline internal combustion engine and an electric motor that is recharged as the motor vehicles operate (hybrid vehicles) and that otherwise meet the requirements of § 179A.