Unfortunately, the IRS doesn't consider leased items as permanent upgrades to your building. For example, if you invested in new solar but leased the equipment, then no—you wouldn't qualify. The federal solar tax credit is available to any U.S. homeowner, condo owner or cooperative housing corporation member, as long as you own a solar panel system.
California does not offer a statewide solar tax credit. However, all Californians are eligible for the federal solar tax credit, worth 30% of their total rooftop solar system cost.
See Solar.com for information about other incentives that may be available in California besides the federal solar tax credit.
See also this Department of Energy webpage for more information.
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