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New IRS Guidelines for Vehicle Deductions Following changes made by the 2004 American Jobs Creation Act (2004 Act), the allowable charitable contribution deduction for a vehicle valued at more than $500 depends on the charity's use of the vehicle   Timely Tax Tips As we approach the final quarter of the year, you probably have a pretty good idea of what your 2005 income will look like, and some planning to reduce your taxes might be appropriate. Following are some potential tax-saving issues to consider before year-end.   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.