Energy Property Definitions
Q: What is a Qualified Solar Energy Property?
1. Equipment that uses solar energy to illuminate the inside of a structure using fiber-optic distributed sunlight.
2. Electrochromic glass that uses electricity to change its light transmittance properties in order to heat or cool a structure, if placed in service after 2022.
3. Equipment that uses solar energy to:
a. Generate electricity,
b. Heat or cool (or provide hot water for use in) a structure, or
c. Provide process heat (but not to heat a swimming pool).
Q: What is a Qualified Energy Storage Property?
1. Property (other than property primarily used in the transportation of goods or individuals and not for the production of electricity) that receives, stores, and delivers energy for conversion to electricity (or, in the case of hydrogen that stores energy), and has a nameplate capacity of not less than 5 kW-hrs.
2. Thermal energy storage property.
Property comprising a system that:
• Is directly connected to a heating, ventilation, or air conditioning system ;
• Removes heat from, or adds heat to, a storage medium for subsequent use ; and
• Provides energy for the heating or cooling of the interior of a residential or commercial building. Thermal energy storage property doesn’t include:
• A swimming pool,
• Combined heat and power system property, or
• A building or its structural components.
Q: What is a Qualified Wind Energy Property?
A: Property that uses a qualifying small wind turbine to generate electricity.
For this purpose, a qualifying small wind turbine means a wind turbine that has a nameplate capacity of not more than 100 kilowatts.
In addition, meets the performance and quality standards as set forth in either of the following:
(1) American Wind Energy Association Small Wind Turbine Performance and Safety Standard 9.1–2009 (AWEA); or