Turns out this is an extension of the Alternative Fuel Vehicle Refueling Property Credit. In the omnibus bill all they did is change the termination date from December 31, 2014 to December 31, 2016.
https://www.gpo.gov/fdsys/pkg/BILLS-114hr2029enr/pdf/BILLS-114hr2029enr.pdfSEC. 182. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY.
(a) IN GENERAL.—Section 30C(g) is amended by striking ‘‘December 31, 2014’’ and inserting ‘‘December 31, 2016’’.
(b) EFFECTIVE DATE.—The amendment made by this section shall apply to property placed in service after December 31, 2014.
Here is the original wording for the credit.
https://www.law.cornell.edu/uscode/text/26/30CYou can find the tax form here and it has a definition for a "Qualified Alternative Fuel Vehicle Refueling Property"
https://www.irs.gov/pub/irs-access/f8911_accessible.pdfQualified Alternative Fuel Vehicle Refueling Property
Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components)
used for either of the following.
• To store or dispense an alternative fuel (defined below) other than electricity into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank.
• To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged.
In addition, the following requirements must be met to qualify for the credit.
• You placed the refueling property in service during your tax year.
• The original use of the property began with you.
• The property is not used predominantly outside the United States.
• If the property is not business/investment use property, the property must be installed on property used as your main home.
Looks to me like the DigiNow Super Charger will definitely qualify. I actually think the charge tank on the Zero is a bigger stretch than claiming credit for a DigiNow Super Charger...the DigiNow Super Charger can be used off board and it can be used for other vehicles besides just the Zero.
In fact, this is for any charging infrastructure which would include putting a charger in your garage or on the side of your house. Installing a NEMA 14-50 or J1772 outlet in your garage should qualify.
I live in an apartment but I have a spot in the three car garage on the property. I have been trying to convince my landlord to install a NEMA 14-50 in the garage ever since I put down my order for the Super Charger. Maybe this tax credit will push him over the edge!
Of course, always consult your tax professional!