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Eric,
My understanding is that it's a residential credit and thus has to be used for a residence, although it's not limited to a primary residence. So in that case, no, an irrigation pump would not be allowed. By the way, solar water pumping is specifically excluded in our New Mexico state incentive program, as is anything that constitutes a load, or use of the energy. Allan Allan Sindelar Does anyone know for certain if a homeowner can qualify for the 30% federal solar tax credit (ITC) if the PV is used for direct water pumping out of a well used for irrigation? To be more specific, there are two wells that will be solarized. One well will provide irrigation water to livestock on the homeowner's property. The other well will provide drinking water to a future residence (not yet built) on the property. |
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