[QUOTE=dingo;671694There is no way BMW have exceeded the 60000 vehicle limit....[/QUOTE]
Three possibilities I can think of...
(1) BMW has their website data wrong (wouldn't be the first time and certainly not the last...)
(2) The MPG rating of the X5 Diesel has dropped from 2009 MY for some reason, or
(3) Something has changed in the rules between 2009 and 2010 which impacted the calculation.
There may be an interesting story behind this if the MPG rating has fallen.
Since the tax credit shown for the X5d is now same as the tax credit shown for the 3 series, my money is on a simple web content mistake on the part of BMW's less than perfect web designers/updaters... seems to be quite a coincidence.
Oh, and I did find a summary of how the credit is calculated. See section 6.1 of this link:
Alliance to Save Energy | News | Energy-Efficiency Home and Vehicle Tax Credits
And this:
ACEEE - Vehicle Tax Credits in the Energy Bill
FWIW, on the first link, I don't see how one gets to a total of $1,800 tax credit.