2008 smart fortwo - Click above image for high-res gallery

With smart fortwo sales in the U.S. not going as well as hoped, smart USA has decided to offer its first incentive on the diminutive little car. That incentive lets qualified buyers get 4.2-percent financing on a 2009 fortwo through the end of July. There's another deal brewing for the fortwo that's tied in to the recently-signed cash-for-clunkers law. The highlight: it will be possible to get a new fortwo for just $99 a month. The details as we know them are as follows:

smart USA will allow qualified consumers using the federal rebate to purchase a new smart fortwo for as low $99 a month. The smart fortwo will qualify for the highest voucher level of $4,500 upon the trade in of an eligible vehicle. This special financing was designed to provide an additional monetary incentive for consumers to replace older vehicles that guzzle fuel and emit high levels of greenhouse gasses with new, highly efficient ones like the smart fortwo. It will launch later this summer when the rebate system officially takes effect.

More on this as it's announced. Sound like a good deal?

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[Source: smart USA]