Actually, this had been discussed a month or so back (here or one of the other smart sites, but I think here) - The smart is a ULEV, much better than a mere LEV, but in order to get federal recognition (for tax credits, etc.), the company (smart or Penske, not sure which, but probably smart) would have to submit the smart to Gov't testing (with, no doubt, a suitable re-election donation), which has not been done (apparently).