No, there is no deduction for the expense of leased solar panels on your home.
It's equivalent would be utility payments which are only partially deductible if you have a home office deduction. (If you partially claimed the lease payments on a home office, you would also have to partially claim any credit/payment you received for excess power generated by your solar panels.)
If the solar panels were purchased, you would be able to claim a credit for the qualifying amounts.
Please
click
here for further information about the Credit for Solar Energy.
