According to this article, there are tax credits (set to expire in 2012 if not renewed) that can offer you anywhere from $2500 to $7500 cash back, depending upon the vehicle. As the bill is targeting electrics and hybrids, and it appears to center around carbon emissions, I don't see any reason why the LEAF wouldn't qualify for the higher end of the scale.
The purchase of this car would have to take place AFTER Dec 31 2009 (so current Priuses don't qualify). The minimum amount of the credit for qualified plug-in electric drive vehicles is $2,500 and the credit tops out at $7,500, depending on the battery capacity.
Like any law written by the US Congress, it's a confusing stew of different ideas that somehow doesn't make sense unless you've got a law degree, and even then you're left scratching your head.
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