2011 BMW ActiveHybrid 7 – Click above for high-res image gallery

If you've got $103,125 to dish out for a brand-spankin new 2011 BMW ActiveHybrid 7, then chances are quite high that you don't really care about getting $900 back on your purchase. Just in case you do, though, you should know that BMW's flagship sedan has been approved for a $900 federal income tax credit under an incentive program for efficient hybrid vehicles.

With an EPA rating of 17 miles per gallon city and 26 mpg highway, BMW's hybrid luxo-barge is a full 18 percent more efficient than its conventional gasoline counterpart. The mileage numbers are certainly all right for a vehicle of its size, but it almost seems wasteful (or maybe laughable) to offer a rebate of 900 bucks on something in the six-figure range. Even BMW's 2010 ActiveHybrid X6 qualifies for a credit of $1,550, and it "only" costs $89,725. Though we support the incentives for purchasing efficient vehicles, this one is so small it's unlikely to sway any potential buyers to choose the hybrid model over its conventional counterpart based on the incentive alone. Measly credits like this on crazy expensive cars are really just a waste of federal money that could be better used elsewhere.

[Source: Green Car Advisor]

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