[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3968":3},{"rec_id":4,"title":5,"text":6},"3968","What are costs for Qualified Fuel Cell Property?","Enter the amounts you paid for any qualified fuel cell property installed on or in connection with your main home located in the United States. Qualified fuel cell property is an integrated system comprised of a fuel cell stack assembly and associated balance of plant components that converts a fuel into electricity using electrochemical means. \n\u003Cbr>\u003Cbr>\nTo qualify for the credit, the fuel cell property must have a nameplate capacity of at least one-half kilowatt of electricity using an electrochemical process and an electricity-only generation efficiency greater than 30%.\n\u003Cbr>\u003Cbr>\nCosts allocable to a swimming pool, hot tub, or any other energy storage medium that has a function other than the function of such storage don't qualify for the residential clean energy efficiency credit.\n\u003Cbr>\u003Cbr>\n\u003Ca href=\"/freefile2025/answers?faq=11479\">What if I received a subsidy?\u003C/a>",1777391540231]