Experts expect better vehicle-lease deals in the coming months, according to a CBS MarketWatch report on Jan. 24. The report says that an improved used-car market, rising interest rates and less affordable new car loans are the reason. A major movement lately has been the "pulling forward" of leases. A dealer encourages the customer to return a leased car a few months early. The lessee is absolved of remaining monthly payments on the old lease, and is offered a new lease of a brand new car for the same term and monthly payment. GMAC claims to have been first with this style promotion, offering 16 different programs over the last three years. It's possible that leasing could become even more attractive based on proposals introduced in some state legislatures last year. According to the American Financial Services Association, a Georgia proposal would provide a state income-tax credit for the lease of a new hybrid vehicle. Massachusetts bills would provide a sales tax exemption for certain motor-vehicle leases and an exemption of certain leased motor vehicles from the motor vehicle excise tax, the report said.