The IRS has approved some golf carts for an alternative energy income tax credit. Buyers of an approved vehicle get a base credit of $2500 plus an additional amount depending on the vehicle. To be eligible, carts have to meet the safety standards required for operation on 35 mph roads. The plugin credit is limited to half of the vehicle's cost.

Street-legal golf carts, now subsidized by the federal government.

Wired Magazine had this entertaining piece on street-legal carts.

[On Fridays, we find something ironic or otherwise humorous in tax law.]