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EVSE Tax Credit Good Through 31 Dec. 2014

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I am not sure of the rules, but as I recall, most of us who tried last year were unable to actually benefit from this, due to AMT and other reasons. I know for myself, when entered it did me no good at all.

So please try and take advantage of this, but I wouldn't get too excited, until you see if you can actually save money
 
Unclear if it applies to a NEMA 14-50 in my opinion, but I think a reasonable argument could be made.

This is the tax code in question:
26 U.S. Code § 30C - Alternative fuel vehicle refueling property credit | LII / Legal Information Institute

Note that site hasn't been updated to reflect the extension to the end of 2014.

FWIW I had 2 NEMA 14-50 installed at my home in 2013 and submitted the invoices and filed the proper forms with my returns. My tax attorney had no concerns about taking the deduction. And, FWIW, once you factor in all of the AMT etc, I got very little benefit.