Keep in mind that the tax credit is NOT refundable, like the housing tax credit. You can only use the tax credit up to the amount of your tax bill. For example, if you tax liability is $2,500 for 2009, and your golf cart credit is $5,000, you can only use up to $2,500 of your tax credit. I suspect that the unused credit will carry forward, but I can't find any info on this.
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