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New Vehicle Tax Credits On August 8, 2005, President Bush signed the Energy Tax Incentive Act of 2005 (2005 Energy Act), which included four new alternative motor vehicle tax credits.   Personal Energy Credits The Energy Tax Incentive Act of 2005 (2005 Energy Act) includes a new Personal Energy Property Tax Credit that will benefit many taxpayers.   The Domestic Production Activities Deduction The American Jobs Creation Act of 2004 authorized a deduction based on income attributable to certain manufacturing and production activities conducted in the U.S. (the domestic production activities deduction, or DPAD).