Some more early specs on the upcoming VW Golf hybrid have been released and I figured out how much the federal income tax credit will be. The base amount is $2500 plus a bonus $417 for each kwH over 5, with a maximum of $5000 bonus. The credit cannot be carried over and it's a credit, not a deduction. This means that the total tax due will be reduced, not the calculated income. The VW Golf hybrid's battery spec is 8.8 kwH so it's $2500 plus $1251 or $1668 depending on the final production model and whether they count partial kwH or not. The total income tax credit will therefore be about $3751 or $4168. For comparison, a Nissan Leaf has a 24 kwH battery and the Chevy Volt has 16.5 kwH. Both get the full $7500 income tax credit (I don't know how the Volt gets the full credit since the calculation results in the credit being a few dollars short).