Restoration of solar credits

[KELC]

In 2021, we received income from a natural disaster settlement fund that used our remaining balance of $13k in solar credits to cover our tax liability. In 2024, that settlement income was made non-taxable. When I amend my taxes to exclude that settlement income, will my solar credits be restored? I'm in CA. 

[Vanessa A]

If you have less taxable income and the solar credit would no longer apply for that tax year, then yes, you would be able to "restore" that credit.

However, to use it you would have to amend your 2022 return first, then your 2023 before applying it to 2024.  It has to be used consecutively, you cannot just apply it to 2024.