I thought the deduction was $2000 for tax year 2001,
$1500 for tax year 2002, $1000 for tax year 2003,
and $500 for tax year 2004; but can be taken only
once.  Ie, buy the vehicle in 2002, get $1500 deduction.
Buy it in 2005 (ie, when the 3 year lease is up) and get
nothing.

----- Original Message ----- 
From: "Adam Kuehn" <[EMAIL PROTECTED]>
To: <[EMAIL PROTECTED]>
Sent: Saturday, October 12, 2002 2:30 PM
Subject: Re: EVLN(Prius leasing in TX)


> >Total cost to buy the car after 3 years is $23500.
> >Total cost for a 3 year $21k loan at 6% is $23000,
> >for a P&I of $639.  Better rates (such as 5% are
> >available, and other terms, such as 5 year).
> >If you lose the $2000 tax deduction at 28% tax level
> >is $560.  So the lease program will on the surface
> >cost you approximately $1k more for the same car,
> >but allow you to get out of the car easily after 3 years
> >if better technology comes along, etc.
> 
> I believe the tax deduction would be available at the time the buyout 
> provision kicks in.  At that point it would still be an OEM vehicle 
> at its first transfer of title.  I would assume, though, that the 
> deduction would only apply to the residual purchase price.  Of 
> course, that assumes that the tax-favorable treatment is still around 
> when the buyout happens, but you'll need to discuss that with your 
> local legislator.
> 
> Naturally, I also may be entirely mistaken, as I have not read the 
> specific provision in quite awhile.
> 
> -Adam
> 

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