SB 163 - This act authorizes an individual income tax deduction, for tax years beginning on or after January 1, 2009, for taxpayers who purchase a qualified hybrid vehicle, powered by a combination of an electric motor and gasoline engine, which is manufactured in the United States. The deduction is limited to the lesser of ten percent of the vehicle's purchase price or two thousand dollars. The provisions of the act will expire on December thirty-first six years from the effective date. This act is similar to the perfected version of the HCS/HB 1326 (2008). JASON ZAMKUS