@TomD8 - can you help me decipher the Question 6 answer as there appear to be dueling responses.....
if I read correctly, section 25C is for non-residential and 25D is for residential.
With respect to the credit under § 25D, fuel cell property credits are not available for
second homes. Section 25D(d)(3) requires fuel cell property to be installed on or in
connection with a dwelling unit that is used as the taxpayer’s principal residence (within
the meaning of § 121). However, a taxpayer may claim a § 25D credit for other
qualifying properties described in § 25D that are not fuel cell properties (solar electric
property, solar water heating property, small wind energy property, and geothermal heat
pump property) installed in or on a dwelling unit used as a second home or a vacation home by the taxpayer. But a taxpayer may not claim the § 25D credit for expenditures
for improvements made to an investment property, such as rental property, that is not
also used as a residence by the taxpayer.
