In energy credits, what is the fuel cell property cost? Is it what the generator cost, or the property (home) cost?

[DawnC]

The cost of the generator or other qualifying property, not the home itself.  For ore information, see Energy Star.gov

Tax Credit includes installation costs.   The maximum credit is $500 per half kilowatt (kW) of power capacity.

The fuel cell  must have a nameplate capacity of at least 0.5 kW of electricity using an electrochemical process and an electricity-only generation efficiency greater than 30%.

The home served by the system MUST be the taxpayer's principal residence.

In case of joint occupancy, the maximum qualifying costs that can be taken into account by all occupants for figuring the credit is $1,667 per 0.5 kW. This does not apply to married individuals filing a joint return. The credit that may be claimed by each individual is proportional to the costs he/she paid.