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The federal tax credit for an electric vehicle goes to the owner - the finance company holding the lease. But the dealer can apply it to the lease, thus lowering the price.
The lease of a Nissan Leaf does not qualify for a tax break on the federal return.
However, long time Answer Exchange contributor, Sweetie Jean, has posted a handy link to the Nissan website tool to check if there are any state or local incentives are available: http://www.nissanusa.com/leaf-electric-car/ev-incentives
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