It seems if you buy a new 2005 Prius, you can claim a $2000 tax reduction on your 2006 tax returns. If you buy a new 2006, you get a $3150 tax credit on your 2007 tax returns. What happens if a late arriving 2005 goes unclaimed by everyone on the waiting list and stays on the dealer's lot until say the first week of 2006 when you decide to buy the vehicle. Would you get to claim a $3150 tax credit? Or because it is a 2005, you only get a $2000 tax reduction? In essense, is it the year of the car that matters or when you specifically buy it?