I'm not,
There are likely a bunch of people that won't or can't be able to take advantage of the full value of the Federal Tax Credit (as it is only for the tax year of the purchase). Under a lease the Car Manufacture or leasing agency gets to use the Federal Tax Credit, and passes the value of the Tax Credit to the lessee instantaneously. At the end of the lease the Lessee can buy the car out under the terms of the lease and effectively used the Tax Credit without actually claiming it.
Personally, I purchased as I needed to reduce my taxable income as I just sold some property and have a Capital Gain. For me it was better to invest money in a car instead of paying it to the government in taxes.
John
