SECTION 3. SCOPE OF NOTICE

.01 Vehicles Covered . Both the new advanced lean burn technology motor vehicle credit and the new qualified hybrid motor vehicle credit apply to passenger automobiles and light trucks. The new qualified hybrid motor vehicle credit also applies to other vehicles, but the credit for vehicles that are not passenger automobiles and light trucks is computed under a different formula than that applicable to passenger automobiles and light trucks. This notice applies only to passenger automobiles and light trucks. Guidance regarding the credit for new qualified hybrid motor vehicles that are not passenger automobiles or light trucks will be provided in a separate notice. Guidance regarding the credits for other vehicles that are eligible for credits under § 30B (new qualified fuel cell motor vehicles and new qualified alternative fuel motor vehicles) will be provided in separate notices.

.02 Rules Common to All Qualifying Ve- hicles . This notice does not address a number of rules that are common to all motor vehicles that qualify for credits under

§ 30B. These rules include: (1) rules under which lessors may claim the credits allowable under § 30B; (2) the rule preventing the credits from being used to reduce alternative minimum tax liability; and (3) rules relating to recapture of the credit. The Service and Treasury Department expect to issue separate guidance relating to these rules.