Does the installation of a ground source heat pump qualify for the tax credit?
No. A ground source heat pump should not be considered a wind or solar energy system. Wind and solar energy systems generate electricity that can be used in the home. A ground source heat pump circulates heat that is stored in the earth in order to heat or cool a building. Even though a ground source heat pump uses much less electricity than a conventional cooling system, it still uses electricity rather than producing electricity. The wind or solar energy systems tax credit is an incentive for systems that produce energy, not for systems that use energy more efficiently.
