This is from the current tax instruction booklet. Trust me; if you read through it you will find it interesting.
    "If you placed a qualified clean-fuel vehicle in service in 2005, yoy can deduct $2,000 on line 36 if you did not use the vehicle in your business (other than as an employee)....

A qualified clean-fuel vehicle:
1. Must be acquired new and for your own use.
2. Must satisfy any federal and state emissions standards.
3. Is designed to be propelled by a clean-burning fuel, such as natural gas, liquified natural gas, liquified petroleum gas, hydrogen, or electricity.

   A qualified clean-fuel vehicle includes certain gasoline-electric hybrid vehicles such as the Ford Escape Hybrid, Honda Insight,...and Toyota Prius. It does not include electric vehicles.