If you are thinking of buying yourself a Nissan Altima in 2007 in the U.S then you will pleased to know that the Internal Revenue Service has recognized and has gave it a designation as a hybrid vehicle, and in order to receive up to $2,350 cash back you must put your clam in by the end of the first quarter, but do not worry if you miss that deadline because you can still get 50 percent of this tax credit, but if you wait until the 4th quarter you will only get 25 percent of the tax credit