No, used products are not be eligible for the tax credit. The IRS specifies that the original use of the product must commence with the taxpayer. Source: The IRS Guidance 2009-53 states: .05 General Provisions. Under all three of the acts, EPACT, EIEA, and ARRTA, the following provisions apply: (1) requirements to Claim the Credit. A taxpayer may claim a credit under 25C with respect to amounts paid or incurred for an item of property only if each of the following requirements is satisfied: (a) The item is installed in or on a dwelling unit located in the United States and, at the time of installation, the dwelling unit is owned and used by the taxpayer as the taxpayer's principal residence (within the meaning of ? 121). Thus, the credit is only available for existing homes. See 45L for the credit applicable to new homes. (b) The original use of the item commences with the taxpayer.
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