@LRada Qualified Fuel Cell Property is not associated in any way, shape or form to Qualified solar electric property.
If Qualified Fuel Cell Property is also installed on a residence along with Qualified solar electric property, it is a separate credit.
Qualified fuel cell property is an integrated system comprised of a fuel cell stack assembly and associated balance of plant components that converts a fuel into electricity using electrochemical means. To qualify for the credit, the fuel cell property must have a nameplate capacity of at least one-half kilowatt of electricity using an electrochemical process and an electricity-only generation efficiency greater than 30%.
The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property.
