iRC 25D eligible costs
(1)Labor costs
Expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property described in subsection (d) and for piping or wiring to interconnect such property to the dwelling unit shall be taken into account for purposes of this section.
(2)Solar panels
No expenditure relating to a solar panel or other property installed as a roof (or portion thereof) shall fail to be treated as property described in paragraph (1) or (2) of subsection (d) solely because it constitutes a structural component of the structure on which it is installed.
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5695 instructions
Qualified solar electric property costs. Qualified solar electric
property costs are costs for property that uses solar energy to
generate electricity for use in your home located in the United
States. No costs relating to a solar panel or other property installed
as a roof (or portion thereof) will fail to qualify solely because the
property constitutes a structural component of the structure on which
it is installed. Some solar roofing tiles and solar roofing shingles
serve the function of both traditional roofing and solar electric
collectors, and thus serve functions of both solar electric generation
and structural support. These solar roofing tiles and solar roofing
shingles can qualify for the credit. This is in contrast to structural
components such as a roof's decking or rafters that serve only a
roofing or structural function and thus do not qualify for the credit.
based on above the panels replaced do not qualify for the credit.
