Tip: you might want to get an opinion from a local realtor as to whether or not a backup generator actually does add material value to homes in your area. You may find that a backup generator may even be a negative, in that it may raise questions in the minds of potential buyers as to whether your home is subject to frequent power outages, or whether it's had basement floods due to sump pump failures. If that's what you hear, you might consider deducting 100% of the generator's cost as a medical expense.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
