With the push for everything to go green, federal tax credits for low speed, all-electric vehicles are causing a stir.

Now, if only anyone could find one of these qualifying vehicles in the next 18 days, what a Merry Christmas it could be.

As part of the federal government’s stimulus plan, consumers can get up to a $5,600 tax rebate on qualifying electric vehicles. In Vicksburg, the Bad Boy Buggies are the only ones on the IRS’ list of qualified vehicles available, but they are far from available.

Click here for the IRS site

Robert Henley of Extreme ATVs on U.S. 61 North, said he has fielded more phone calls than he can count and he tells his customers the same thing — he doesn’t know.

Demand for the Natchez-made Bad Boy Buggies is at an alarming rate. A Bad Boy rep said the company had at least 1,100 orders for the Bad Boy Stretch Low Speed Vehicle, the Classic Low Speed Vehicle and the XT Low Speed Vehicle. They resemble a suped-up golf cart. The Bad Boys retail for $10,995 to $12,995. Buyers would have to pay full price, then take the rebate off tax filings.

The Dec. 31 deadline, though, is the major snagging point. The IRS’ Web site says vehicles must be in possession by the deadline, but since few Bad Boys are available, it is unclear whether the program will be extended.

The Web site reads, “For purposes of the 30D credit, a vehicle is not considered acquired prior to the time when title to the vehicle passes to the taxpayer under state law.”

A subsequent section of the tax law provides a credit for vehicles purchased after Dec. 31, 2009, but that credit is equal to 10 percent of the cost of a qualified plug-in vehicle and is limited to $2,500. Qualified vehicles might include low-speed vehicles or those with two or three wheels, the IRS site reads.

For the later tax credit, vehicles must be acquired after Feb. 17, 2010 ,and before Jan. 1, 2012. Also, the vehicle must be for use or lease and not resale.

Before buying, it would be wise to do your own research and study tax laws, because as we know when the feds are involved, the provisions will be many and quite difficult to understand.