Investors & landlords

You may be able to take a credit of 30% of your costs of
qualified solar electric property, solar water heating property,
small wind energy property, geothermal heat pump property,
and fuel cell property. Include any labor costs properly allocable
to the onsite preparation, assembly, or original installation of the
residential energy efficient property and for piping or wiring to
interconnect such property to the home.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/i5695.pdf">https://www.irs.gov/pub/irs-pdf/i5695.pdf</a>