What kind of rental property are you referring to, that uses an electric charger to recharge it's batteries?
Also, as you've typed it above, the wording means exactly the same in both situations. Please let me elaborate.
For starters, the word "FLAT" doesn't appear.
The maximum credit (key word MAXIMUM) is $1K or 30 percent of the installation cost, whichever is lower. (Key word LOWER)
"The smaller (Key word SMALLER) of 30% of the property's cost, or $1K"
With the first statement, if $1K is the "lower" amount, that's what you get.
With the second statement, if $1K is the "smaller" amount, that's what you get.
