<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:x="urn:schemas-microsoft-com:office:excel" xmlns:p="urn:schemas-microsoft-com:office:powerpoint" xmlns:a="urn:schemas-microsoft-com:office:access" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:s="uuid:BDC6E3F0-6DA3-11d1-A2A3-00AA00C14882" xmlns:rs="urn:schemas-microsoft-com:rowset" xmlns:z="#RowsetSchema" xmlns:b="urn:schemas-microsoft-com:office:publisher" xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet" xmlns:c="urn:schemas-microsoft-com:office:component:spreadsheet" xmlns:odc="urn:schemas-microsoft-com:office:odc" xmlns:oa="urn:schemas-microsoft-com:office:activation" xmlns:html="http://www.w3.org/TR/REC-html40" xmlns:q="http://schemas.xmlsoap.org/soap/envelope/" xmlns:rtc="http://microsoft.com/officenet/conferencing" xmlns:D="DAV:" xmlns:Repl="http://schemas.microsoft.com/repl/" xmlns:mt="http://schemas.microsoft.com/sharepoint/soap/meetings/" xmlns:x2="http://schemas.microsoft.com/office/excel/2003/xml" xmlns:ppda="http://www.passport.com/NameSpace.xsd" xmlns:ois="http://schemas.microsoft.com/sharepoint/soap/ois/" xmlns:dir="http://schemas.microsoft.com/sharepoint/soap/directory/" xmlns:ds="http://www.w3.org/2000/09/xmldsig#" xmlns:dsp="http://schemas.microsoft.com/sharepoint/dsp" xmlns:udc="http://schemas.microsoft.com/data/udc" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:sub="http://schemas.microsoft.com/sharepoint/soap/2002/1/alerts/" xmlns:ec="http://www.w3.org/2001/04/xmlenc#" xmlns:sp="http://schemas.microsoft.com/sharepoint/" xmlns:sps="http://schemas.microsoft.com/sharepoint/soap/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:udcs="http://schemas.microsoft.com/data/udc/soap" xmlns:udcxf="http://schemas.microsoft.com/data/udc/xmlfile" xmlns:udcp2p="http://schemas.microsoft.com/data/udc/parttopart" xmlns:wf="http://schemas.microsoft.com/sharepoint/soap/workflow/" xmlns:dsss="http://schemas.microsoft.com/office/2006/digsig-setup" xmlns:dssi="http://schemas.microsoft.com/office/2006/digsig" xmlns:mdssi="http://schemas.openxmlformats.org/package/2006/digital-signature" xmlns:mver="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns:mrels="http://schemas.openxmlformats.org/package/2006/relationships" xmlns:spwp="http://microsoft.com/sharepoint/webpartpages" xmlns:ex12t="http://schemas.microsoft.com/exchange/services/2006/types" xmlns:ex12m="http://schemas.microsoft.com/exchange/services/2006/messages" xmlns:pptsl="http://schemas.microsoft.com/sharepoint/soap/SlideLibrary/" xmlns:spsl="http://microsoft.com/webservices/SharePointPortalServer/PublishedLinksService" xmlns:Z="urn:schemas-microsoft-com:" xmlns:st="" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=us-ascii"><meta name=Generator content="Microsoft Word 12 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='word-wrap: break-word;-webkit-nbsp-mode: space;-webkit-line-break: after-white-space'><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Qualified solar electric property is defined as:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal>(2) <b>Qualified solar electric property expenditure </b><o:p></o:p></p><p class=MsoNormal>The term “qualified solar electric property expenditure” means an expenditure for property which uses solar energy to generate electricity for use in a dwelling unit located in the United States and used as a residence by the taxpayer. <o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>In the case of a system with PV, charge controllers, a hybrid inverter that is grid interactive and uses a battery, the battery is integral to and required for the system to work. In that case, yes – it’s a part of the solar energy system that is required to generate electricity for use in the dwelling unit. The batter is no less integral to the system than the inverter, which also qualifies. From what I understand, the tax credit includes all hardware and labor up to the point of interconnection. None of the house A/C wiring including the main distribution panel and branch circuit wiring would qualify.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>I know SEIA put out an FAQ about tax credits, but I’m not sure if it has a definition clarification. Maybe check DSIRE.org.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Now if you are asking about batteries themselves with no solar energy, I think the answer would be no. However, I’m not clear on whether replacement batteries for an existing solar energy system would qualify (or a replacement inverter for that matter).<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:"Cambria","serif";color:#1F497D'>Jason Szumlanski<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Cambria","serif";color:#1F497D'>Fafco Solar<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> re-wrenches-bounces@lists.re-wrenches.org [mailto:re-wrenches-bounces@lists.re-wrenches.org] <b>On Behalf Of </b>Jonathan Hill<br><b>Sent:</b> Thursday, April 14, 2011 2:44 PM<br><b>To:</b> RE-wrenches RE-wrenches<br><b>Subject:</b> [RE-wrenches] tax credit on batteries<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Can anyone tell me if batteries are covered by the federal tax credit? Thanks.<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p><div><div><div><div><div><div><div><div><div><div><div><p class=MsoNormal><span class=apple-style-span><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'>Jonathan Hill, senior system design engineer</span></span><span style='font-size:9.0pt;font-family:"Helvetica","sans-serif";color:black'><o:p></o:p></span></p></div><div><div><div><div><div><div><div><div><div><div><div><div><p class=MsoNormal><b><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'>Sierra Solar Systems</span></b><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'>563C Idaho Maryland Road<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'>Grass Valley, CA 95945<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'>Celebrating our 30th year in solar!<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'>tech info and foreign orders: (530) 273-6754 <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'>order line: (888) ON-SOLAR (US only) FAX: (530) 273-1760<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'>e-mail: <<a href="mailto:solarjon@sierrasolar.com">mailto:solarjon@sierrasolar.com</a>><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'>world wide web: <<a href="http://www.sierrasolar.com">http://www.sierrasolar.com</a>><o:p></o:p></span></p></div><div><div><p class=MsoNormal><b><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'>Check out our 2 minute video at: <a href="http://www.sierrasolar.com/articles.php?article_id=42">http://www.sierrasolar.com/articles.php?article_id=42</a> </span></b><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'><o:p></o:p></span></p></div></div></div><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Helvetica","sans-serif";color:black'><img border=0 width=353 height=50 id="_x0036_4e8d832-827f-4b5a-97a0-cf8ed892f003" src="cid:image001.png@01CBFABB.55701BF0"><o:p></o:p></span></p></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div><p class=MsoNormal><o:p> </o:p></p></div></div></body></html>