However, for property placed in service in 2006, the amount of the deduction otherwise allowable must still be reduced by 75 percent (Code Sec. ... Sole proprietors enter the deduction on Schedule C or Schedule F on the line designated for aquot;Other expenses. ... of three hybrid vehicles qualified for the full deduction allowed under the law: the Toyota Prius, the Honda Insight, and the Honda Civic Hybrid.
|Title||:||Working Families Tax Relief Act of 2004|