It is not available for a vacation home.
Energy Property. Section 48(a)(3) provides that the term “energy property” means any property (A) listed in § 48(a)(3)(A), (B) the construction, reconstruction, or erection of which is completed by the taxpayer, or which is acquired by the taxpayer if the original use of such property commences with the taxpayer, (C) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, and (D) which meets the performance and quality standards (if any) which have been prescribed by the Secretary by regulations (after consultation with the Secretary of Energy), and are in effect at the time of the acquisition of the property.
Investment Credit Property
Investment credit property is any depreciable or amortizable property that qualifies for the rehabilitation credit, energy credit, qualifying advanced coal project credit, qualifying gasification project credit, or qualifying advanced energy project credit.
You can't claim a credit for property that is:
Used mainly outside the United States (except for property described in section 168(g)(4));
Used by a governmental unit or foreign person or entity (except for a qualified rehabilitated building leased to that unit, person, or entity; and property used under a lease with a term of less than 6 months);
Used by a tax-exempt organization (other than a section 521 farmers' cooperative) unless the property is used mainly in an unrelated trade or business or is a qualified rehabilitated building leased by the organization;
Used for lodging or in the furnishing of lodging (see section 50(b)(2) for exceptions); or
Certain MACRS business property to the extent it has been expensed under section 179.
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