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NO. The Smart Car is not a hybrid and receives no tax break. It has a 3 cylinder 71 h.p. gasoline engine. The Smart gets around 40 mpg but requires the use of Premium fuel. This is equal to a car burning Regular fuel and getting 36 mpg. Not a good trade off for this tiny car. There are larger cars that do just as well on Regular fuel. Honda Civic, Toyota Corolla, just to name two.

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Q: Does a smart car qualify for a hybrid tax break?
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