No. This would not qualify for an Alternative Energy Device or Clean Energy property under Federal Tax law.
Clean energy devices are fueled by things like solar, wind, battery storage technology, geothermal heat pumps, and fuel cells. An emergency back up generator is excluded from the credit.
However, if it is in place to run medical equipment in case of a power outage, then you may be able to claim it as an itemized medical expense. If this is a permanent home improvement, then the amount that is deductible is the cost of the generator minus the increased value in the home. The rest of it is added to the cost basis of the home so if you ever sell the home it would lower your profit.
Medical expenses are deductible for the amount that is over 7.5% of your AGI. This means if your AGI is $50,000, you would deduct $3,750 from your total medical expenses then the excess amount is what would go to your itemized expenses.
Itemized expenses include mortgage interest, gambling losses within limitations, charitable contributions, state and local taxes up to $40,000, medical expenses in excess of 7.5% of your AGI and federally declared casualty and losses.
Then your total itemized expenses would need to be greater than your standard deduction below in order to benefit from your expenses.
The 2025 Standard Deductions are as follows:
- Married Filing Joint (MFJ) $31,500
- Married Filing Separate (MFS) $15,750
- Head of Household (HOH) $23,625
- Single $15,750
Blind or over 65 and MFJ or MFS add $1,600
Single or HOH if blind or over 65 add $2,000
Standard Deduction vs. Itemized Deductions: Which Is Better?
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