State incentive programs for Plug-In Hybrid Electric (PHEV) vehicles vary in their scope and applicability. While tax incentives are most frequently mentioned, HOV access, toll reduction and sales tax exemptions may also be offered and apply. Please consult your knowledgeable financial planner or tax specialist to determine how the state and federal incentive may apply to you. Source: https://afdc.energy.gov/fuels/laws/ELEC