Only if they come with the features that make them street legal and therefore safe. Rear view mirrors, seat belts, headlights, turn signals, taillights, and brake lights, technically, are the same as autos.
So, if you are in the market for an electric golf cart, you can obtain the same tax credit
that the government
offers people who own electric cars as long as it is legal to drive on the road.
WHat you might want to do is ask the Dealer to give You something in writing that the cart is street legal.
See this: http://www.autobytel.com/auto-news/features/2012-plug-in-hybrid-and-electric-car-tax-credit-information-110759/
And here's the guidance: http://www.irs
Read it carefully for the requirements (must be plug in, etc)