qualified geothermal heat pump property

(5) Qualified geothermal heat pump property expenditure (A) In general The term “qualified geothermal heat pump property expenditure” means an expenditure for qualified geothermal heat pump property installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer. (B) Qualified geothermal heat pump property The term “qualified geothermal heat pump property” means any equipment which— (i) uses the ground or ground water as a thermal energy source to heat the dwelling unit referred to in subparagraph (A) or as a thermal energy sink to cool such dwelling unit, and (ii) meets the requirements of the Energy Star program which are in effect at the time that the expenditure for such equipment is made.

Source

26 USC § 25D(d)(5)


Scoping language

For purposes of this section
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