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If you read the tax code, it states the credit starts phasing out the quarter after the quarter where 60K is hit.

So really there are only 4 dates you have to concern yourself with: The first (or last, depending on perspective) day of a calendar quarter. I am sure the news and the manufacturers would inform the public which dates apply to which manufacturers.

Now the other question might arise, does the Lexus hybrid count against Toyota?
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