Most new scooter buyers this year will qualify for a small perk, courtesy of the recently passed stimulus plan. If purchased on Feb. 17 or later, buyers of new scooters and motorcycles can deduct sales and excise taxes on the purchase from their 2009 income tax filing. The deduction phases out for individuals with adjusted incomes above $125,000 or joint filers topping $250,000.

This is the same incentive plan offered for new cars, light trucks and motor homes. Due to less-than-precise wording of the legislation, it remains unclear whether new dirt bikes might also qualify for the deduction. ATVs do not qualify. A great deal of the pressure to include motorcycles (and scooters) in the perk came from struggling Milwaukee-based Harley-Davidson.

A much more-substantial buyer incentive was awarded to Vectrix as part of the plug-in vehicle green-technology tax credit initiatives included in the stimulus package. The 10 percent of vehicle price income tax credit will knock off around $900 from a 2007 model-year Vectrix VX-1; some 2007s remain available on showroom floors. Newer model years are priced higher than the original $8,795 MSRP, so the tax credit on those will be even greater. Any Vectrix VX-1 purchased during 2009 will qualify for the tax credit. In addition, a reliable source indicates that Middletown, RI-based Vectrix soon will add a manufacturer’s rebate.