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Deductions & credits
You should not have entered anything in the section for fuel cell property. Your batteries are not fuel cells.
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%
March 1, 2024
1:52 PM