The following devices, when used for residential purposes, qualify for the credit:
- Solar domestic water heating systems - Collectors, storage tanks, heat exchangers, and piping, valves, wiring, etc., directly related to the solar system
- Solar swimming pool and spa heating systems - Collectors, heat exchangers, piping, valves, wiring, etc., directly related to the solar system
- Solar photovoltaic systems - Collectors, batteries, inverters, solar system related wiring, and including solar photovoltaic systems for recreational vehicles used as a residence. End-use appliances (even if they are 12 vdc) are excluded unless they are manufactured specifically for photovoltaic systems applications.
- Solar photovoltaic phones, street lighting, etc. - Collectors, batteries, inverters, and solar system related wiring. Phone, lights, etc., are excluded unless they are manufactured specifically for photovoltaic applications.
- Passive solar building systems - Trombe wall components, thermal mass, and components specifically designed for energy gains. Dual pane windows, low-e, and other window coatings, etc., are excluded.
- Solar day lighting systems - Those devices and systems specifically designed to capture and redirect visible solar energy while controlling the infrared energy (conventional skylights are specifically excluded).
- Wind generators - Windmill, structure, generator, batteries, controls, wiring, and other components directly related to the wind generator. End-use appliances are excluded.
- Wind-powered pumps - Windmill, structure, pump, pipes, and other components directly related to the wind pump