@robertnues --
I think your interpretation is correct. 26 US Code 25D (d)(2) states:
"The term “qualified solar electric property expenditure” means an expenditure for property which uses solar energy to generate electricity for use in a dwelling unit located in the United States and used as a residence by the taxpayer."
https://www.law.cornell.edu/uscode/text/26/25D
In addition, 26 US Code 25C (c)(1)(B) defines "original use" this way:
"...the original use of such component commences with the taxpayer..."
26 U.S. Code § 25C - Energy efficient home improvement credit | U.S. Code | US Law | LII / Legal Inf...
This would also appear to support your position.
Of course, an IRS auditor might not agree with any of this, especially if he equates "replacement" with "repair".
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
