No, the 22KW natural gas fuel generator does not qualify as a fuel cell system, A fuel cell is a device that generates electricity through an electrochemical reaction, not combustion. And it does not qualify as energy efficient building property.
Qualified energy efficiency improvements include the following qualifying products:
- Energy-efficient exterior windows, doors and skylights
- Roofs (metal and asphalt) and roof products
- Insulation
Residential energy property expenditures include the following qualifying products:
- Energy-efficient heating and air conditioning systems
- Water heaters (natural gas, propane or oil)
- Biomass stoves (qualified biomass fuel property expenditures paid or incurred in taxable years beginning after December 31, 2020, are now part of the residential energy efficient property credit for alternative energy equipment.)
Ref: IRS Energy Incentives for Individuals: Residential Property Updated Questions and Answers
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