I am considering leasing a new hybrid in 2006. Does anyone know how the 2006 tax credit would apply to a leased vehicle?

First of all, I am assuming that I would receive the credit and not the bank or "owner" of the vehicle.

Given this, could I take the entire credit in the year the lease was started or would it have to be spread out over the life of the lease? Is there a formula for this?

Thanks.