There is alot of talk about the Motor Vehicle Credit.  Everyone is excited about the new Hybrids.  If you've been car shopping lately, then I'm sure you've heard the lingo - Hybrids, Advanced Lean Burn Technology, Fuel Cell Motor Vehicles, etc.  Be aware, if the manufacturer has sold their quota of cars, your credit may be limited or non-existent.  Before purchasing - DO YOUR RESEARCH!  There are several websites that give you up-to-date information:  www.jacksonhewitt.com; www.hybridcars.com; and www.irs.gov. Keep in mind - you must have a tax liability to take the credit and it will not offset the Alternative Minimum Tax!