No, it does not qualify.
Qualified energy property is limited to
- An electric or natural gas heat pump water heater.
- An electric or natural gas heat pump.
- A central air conditioner.
- A natural gas, propane, or oil water heater.
- A natural gas, propane, or oil furnace or hot water boiler.
- A biomass stove or boiler which uses the burning of biomass fuel to heat a dwelling unit
- An oil furnace or hot water boiler
- Any improvement to, or replacement of, a panelboard, sub-panelboard, branch circuits, or feeders which is needed to support one of the above improvements.
In addition, each item of energy property must meet the specified efficiency standards for the type of property.
