Energystar is a government agency with details for every year and credit. The government states under solar:
Who can use this credit?
Existing homes and new construction qualify. Both principal residences and second homes qualify. Rentals do not qualify. This system must be installed in connection with a dwelling unit located in the United States and used as a residence by the taxpayer.
The home served by this system does not have to be the taxpayer's principal residence.
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