Toyota says that buyers of the new RX 400h hybrid can claim a one-time deduction of up to $2,000. The clean burning fuel deduction can be claimed on Form 1040 under the Working Families Relief Act of 2004. Buyers of the crossover can claim $2,000 while those that buy it in 2006 are eligible for $500. The deduction is not available to those who lease a Lexus RX 400h.

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