On page 83,437 of the Internal Revenue Service code, Paragraph 910.268.469.873 sub heading XIV (A)ee. 31, The items subject to the carbon credit loss are limited to the credit producing item and the associated production equipment.
I interpret that to mean the car and it’s valuation and the plug in station are covered. That means that items not actually part of the car, but in the car at the time of loss are not included. The House and garage and all other contents are of course not included, being merely ordinary stuff and not subject to the loss of carbon credit provision.
What a relief! Those plugs are hard to replace!