Instead of buying a $50 extension cord?  This one is difficult to research, but Reddit is not the place to be looking.  You might be able to short-circuit the question by checking whether the home is in a low-income census tract. 

Eligible census tracts

To qualify, the refueling or recharging property must be installed in a low-income community census tract or non-urban census tract. Follow these steps based on the date when you placed the property in service to see if your location qualifies.

For property placed in service before January 1, 2025:

1. Locate your property on the 2015 Census Tract Identifier and copy your 11-digit census tract geographic identifier (GEOID).
2. Look up your GEOID in Appendix A PDF. If your GEOID is not listed, then your property is not eligible for the credit.

 https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit-for-indivi... 

What I found useful was this explanation from the Department of Energy:

Most EVs will come with a portable Level 1 cordset, so no additional charging equipment is required. On one end of the cord is a standard NEMA connector (for example, a NEMA 5-15, which is a common three-prong household plug), and on the other end is an SAE J1772 standard connector (often referred to simply as J1772, shown in the above image). The J1772 connector plugs into the car's J1772 charge port, and the NEMA connector plugs into a standard NEMA wall outlet.

Level 1 charging is typically used when there is only a 120 V outlet available, such as while charging at home, but it can easily provide charging for most drivers' needs. For example, 8 hours of charging at 120 V can replenish about 40 miles of electric range for a mid-size EV. As of 2023, less than 1% of public EV charging ports in the United States were Level 1.

https://afdc.energy.gov/fuels/electricity-stations 

But I'm not sure how I would answer this one.  Sounds to me like the client needed a new outlet in the garage.  50-60 Amps would allow faster charging, but that probably required an upgrade to the electric panel, which benefits the whole house and might have been needed anyway.  Probably an easier tax question for a barber to answer, if she cuts the hair of any electricians.  

Since the intent of this legislation was to encourage EV use, back in the day when that was a thing, I would say it should be allowed, since the purpose was to get the wall plug close to the parking spot.  See the Code Section:

I.R.C. § 179A(d) Qualified Clean-Fuel Vehicle Refueling Property Defined —