residential energy property expenditures
Defined in 1 place of the United States Code.
The term “residential energy property expenditures” means expenditures made by the taxpayer for qualified energy property which is—
(A) installed on or in connection with a dwelling unit located in the United States and owned and used by the taxpayer as the taxpayer’s principal residence (within the meaning of section 121), and
(B) originally placed in service by the taxpayer.
Source
- 2013–202226 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section
The term "residential energy property expenditures" means expenditures made by the taxpayer for qualified energy property which is—
(A) installed on or in connection with a dwelling unit located in the United States and owned and used by the taxpayer as the taxpayer's principal residence (within the meaning of section 121), and
(B) originally placed in service by the taxpayer.
Such term includes expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property.
Source
- 2005–202226 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section
The term “residential energy property expenditures” means expenditures made by the taxpayer for qualified energy property which is—
(A) installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and
(B) originally placed in service by the taxpayer.
Source
- 2022–present26 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section
The term "residential energy property expenditures" means expenditures made by the taxpayer for qualified energy property which is—
(A) installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and
(B) originally placed in service by the taxpayer.
Such term includes expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property.
Source
- 2022–202526 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section