<html><body style="word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space; ">Generally I agree that it applies to systems, but a case could be made fairly easily for a significant upgrade. IE, more PVs plus an upgraded CC, larger CBs, etc. If you threw battery replacement into that mix I think it would fly as a system. I agree that batteries alone probably won't do it, but it would be good to get a SEIA opinion there.<div>Bob-O</div><div> <br><div><div>On Jun 24, 2009, at 7:42 AM, Wind-sun.com wrote:</div><br class="Apple-interchange-newline"><span class="Apple-style-span" style="border-collapse: separate; color: rgb(0, 0, 0); font-family: Helvetica; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "><div lang="EN-US" link="blue" bgcolor="#ffffff" vlink="purple"><o:smarttagtype name="PostalCode" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:smarttagtype><o:smarttagtype name="State" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:smarttagtype><o:smarttagtype name="City" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:smarttagtype><o:smarttagtype name="place" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:smarttagtype><div><font size="2" face="Calibri">The tax credit applies to SYSTEMS, not replacement components</font></div><div><font size="2" face="Calibri"></font> </div><div>..................................................................................................<br>Northern Arizona Wind & Sun - Electricity From The Sun Since 1979<br>Solar Discussion Forum:<span class="Apple-converted-space"> </span><a href="http://www.wind-sun.com/ForumVB/" style="color: blue; text-decoration: underline; ">http://www.wind-sun.com/ForumVB/</a><br>..................................................................................................</div><blockquote style="border-left-color: rgb(0, 0, 0); border-left-width: 2px; border-left-style: solid; padding-left: 5px; padding-right: 0px; margin-left: 5px; margin-right: 0px; position: static; z-index: auto; "><div style="font: normal normal normal 10pt/normal arial; ">----- Original Message -----</div><div style="font: normal normal normal 10pt/normal arial; background-image: initial; background-repeat: initial; background-attachment: initial; -webkit-background-clip: initial; -webkit-background-origin: initial; background-color: rgb(228, 228, 228); background-position: initial initial; "><b>From:</b><span class="Apple-converted-space"> </span><a title="allan@positiveenergysolar.com" href="mailto:allan@positiveenergysolar.com" style="color: blue; text-decoration: underline; ">Allan Sindelar</a></div><div style="font: normal normal normal 10pt/normal arial; "><b>To:</b><span class="Apple-converted-space"> </span><a title="re-wrenches@lists.re-wrenches.org" href="mailto:re-wrenches@lists.re-wrenches.org" style="color: blue; text-decoration: underline; ">'RE-wrenches'</a></div><div style="font: normal normal normal 10pt/normal arial; "><b>Sent:</b><span class="Apple-converted-space"> </span>Tuesday, June 23, 2009 8:01 PM</div><div style="font: normal normal normal 10pt/normal arial; "><b>Subject:</b><span class="Apple-converted-space"> </span>[RE-wrenches] Battery Replacementent tax question</div><div><br></div><div class="Section1"><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="3" face="Times New Roman"><span style="font-size: 12pt; ">Dear Wrenches,<o:p></o:p></span></font></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="3" face="Times New Roman"><span style="font-size: 12pt; ">Today I told a customer for whom I replaced a set of batteries that as far as I know, the 30% federal tax credit for residential PV systems could be applied to this expense. In this case the home is off-grid, a primary residence, and no credits were taken for the initial system. But I would post a question out to this list. Am I correct in my advice?<o:p></o:p></span></font></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="3" face="Times New Roman"><span style="font-size: 12pt; ">Thank you,<o:p></o:p></span></font></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="3" face="Times New Roman"><span style="font-size: 12pt; "><o:p> </o:p></span></font></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="3" face="Times New Roman"><span style="font-size: 12pt; ">Allan Sindelar<o:p></o:p></span></font></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="2" face="Times New Roman"><span style="font-size: 10pt; "><a href="mailto:Allan@positiveenergysolar.com" style="color: blue; text-decoration: underline; ">Allan@positiveenergysolar.com</a></span></font><o:p></o:p></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="2" face="Times New Roman"><span style="font-size: 10pt; ">NABCEP Certified Photovoltaic Installer</span></font><o:p></o:p></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="2" face="Times New Roman"><span style="font-size: 10pt; ">EE98J Journeyman Electrician</span></font><o:p></o:p></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="3" face="Times New Roman"><span style="font-size: 12pt; ">Positive Energy, Inc.<o:p></o:p></span></font></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="3" face="Times New Roman"><span style="font-size: 12pt; ">3201 Calle Marie<o:p></o:p></span></font></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><st1:place w:st="on"><st1:city w:st="on"><font size="3" face="Times New Roman"><span style="font-size: 12pt; ">Santa Fe</span></font></st1:city>,<span class="Apple-converted-space"> </span><st1:state w:st="on">New Mexico</st1:state><span class="Apple-converted-space"> </span><st1:postalcode w:st="on">87507</st1:postalcode></st1:place><o:p></o:p></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="3" face="Times New Roman"><span style="font-size: 12pt; ">505 424-1112<o:p></o:p></span></font></div><div style="margin-top: 0in; margin-right: 0in; margin-bottom: 0.0001pt; margin-left: 0in; font-size: 12pt; font-family: 'Times New Roman'; "><font size="2" face="Arial"><span style="font-family: Arial; font-size: 10pt; "><a href="http://www.positiveenergysolar.com" style="color: blue; text-decoration: underline; ">www.positiveenergysolar.com</a></span></font></div></div></blockquote></div></span></div></div></body></html>