SECTION 3. SCOPE OF NOTICE.

.01 Vehicles Covered . This notice applies only to heavy-duty hybrid motor vehicles. Guidance concerning the new qualified hybrid motor vehicle credit for passenger automobiles and light trucks is provided in Notice 2006–9, 2006–6 I.R.B. 413. .02 Rules Common to All Qualifying Vehicles . This notice does not address a number of rules that are common to all motor vehicles that qualify for credits under § 30B, including (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. Certain rules applicable to all motor vehicles that qualify for credits under § 30B are described in Fact Sheet 2007–9 ( http://www.irs.ustreas.gov/newsroom/ar- ticle/0,,id=165649,00.html ).