SECTION 3. SCOPE OF NOTICE

.01 Vehicles Covered . This notice applies only to fuel cell motor vehicles. This notice applies with respect to a fuel cell motor vehicle whether such vehicle is a passenger automobile, a light truck, or a motor vehicle other than a passenger automobile or light truck.

.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. 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. 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/ article/0,,id=165649,00.html ).