Golf carts

The Wall Street Journal called this one "Cash for Clubbers." A 2008 law to promote development of electric cars qualified some golf carts for a credit of up to $6,500 in 2009, offsetting more than half the typical cost of some models. Although the IRS attempted to limit the practice by denying the credit for vehicles manufactured primarily for golf courses, the credit still applied to carts allowed to travel on neighborhood streets. Congress changed the law to limit the credit to 10 percent of the cost of the vehicle -- but delayed the effective date of the change to 2010.