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You must be the original user of the solar system (first occupant/owner after installation).
• The solar expense should be clearly documented and not previously claimed for the credit by the builder.
You must be the purchaser of the solar panels. You contracted with the solar company, and you paid for (or financed) the purchase. It's ok if the builder owned the home at the time (under construction) but you must be the person who contracted and paid for the solar panels. If the builder contracted for their installation and rolled the price into the overall house price, then the builder might be eligible for a credit but you are not.
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