Offered by Republican Senator James Inhofe of Oklahoma, Section 313 would have prohibited the DoD from procuring alternative fuels if they cost more than their conventional counterparts.
Whatever cost-benefit analyses are presented to them, the public, or at least that vocal section of it whose cries for law and order make penal reform electoral suicide, resent this expenditure.
The IRS arms its auditors with a Cost Segregation Audit Techniques Guide. (You can read it at the "Businesses" section of IRS.gov.) As the guide notes, there have been many (and sometimes conflicting) court decisions on the classification of property.
Although I have not done this research for electric vehicles, I think it would be worth talking to cross-section of 100 potential customers to ask them whether they see an electric vehicle as a cost-effective means of transportation.
Repair Section 469 by applying its limitations to non-recourse interest losses only and exempt economic losses to cost basis, and then watch the real estate market turn around fast.