No. The original regs are explicit. Key quote: The credit is available only to the original purchaser of a new qualifying vehicle. If the qualifying vehicle is leased the credit is available only to the leasing company. Apparently, a tax credit was proposed for 2008, but the NJ proposal didn't go anywhere. All we get is the right to drive in HOV lanes (which I believe have all but disappeared). Note: I can't give the links bec this site says I'm too new for that right now -- not enough posts on my part. :-(