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Yes, I believe they are... provided the owner has had the taxi for more than a year. The subject is probably moot though. The owner is required to buy a new car with the CARS rebate, which would be great, except, in most of the country it's almost impossible to obtain "full coverage" on a taxi - which dealerships and banks require in order to finance the new vehicle. On a side note: the government order to destroy all of the full sized Fords, Lincolns and Mercury's that are being traded in through CARS is absolutely devastating existing taxi owners abilities to find replacement vehicles and replacement drive trains for existing taxicabs.

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