§ 25C(d)(2)(D)(iii)

installed in conjunction requirement met

UNDECIDED

0 of 2 settled

  1. 1

    § 25C(d)(2)(D)(iii)

    ANY OF

    is installed in conjunction with—

    “is installed in conjunction with—” Opening words
    “Any improvement to, or replacement of, a panelboard, sub-panelboard, branch circuits, or feeders” Enclosing § 25C(d)(2)(D)
    “any qualified energy efficiency improvements, or” § 25C(d)(2)(D)(iii)(I) needs Step 2 qualified energy efficiency improvements UNDECIDED
    “any qualified energy property described in subparagraphs (A) through (C) for which a credit is allowed under this section for expenditures with respect to such property, and” § 25C(d)(2)(D)(iii)(II)
  2. 2

    § 25C(c)(1)

    qualified energy efficiency improvements

    ALL OF

    The term “qualified energy efficiency improvements” means any energy efficient building envelope component, if—

    “any energy efficient building envelope component” Opening words
    “such component is installed in or on a dwelling unit located in the United States and owned and used by the taxpayer as the taxpayer’s principal residence (within the meaning of section 121),” § 25C(c)(1)(A)
    “the original use of such component commences with the taxpayer, and” § 25C(c)(1)(B)
    “such component reasonably can be expected to remain in use for at least 5 years.” § 25C(c)(1)(C)

    “Reasonably” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)