Deductions & credits

Thanks for the responses. The requirement for homeowners to reduce basis does not seem to preclude non-homeowners from taking the credit. I think there is an assumption here that most taxpayers installing solar are homeowners. This explains much of the language, such as "your home." I cannot find any language which directly states that the credit is limited to OWNERS. Here's the language from 26 U.S. Code § 25D:

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.

So, other than TurboTax, can someone provide a citation that specifically and directly excludes non-homeowners from taking the residential energy credit?