The only products that are eligible for vacation or second homes for the tax credit are:
· Solar Panels
· Small Wind Energy Systems
IRS Notice 2009-53: Section 2.05: (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.
IRS Notice 2009-41 Section 3.01 (2) Qualifying Dwelling Unit. (a) Except as provided in section 3.01(2)(b) of this notice, a qualifying dwelling unit is a dwelling unit that is located in the United States and is used as a residence by the taxpayer. (b) For purposes of section 3.01(1)(c) of this notice (relating to qualified fuel cell property expenditures), a qualifying dwelling unit is a dwelling unit that is located in the United States and is used as a principal residence (within the meaning of section 121) by the taxpayer.