Can Third Party Ownership Utilize the Federal Tax Credit?
If my son purchases a solar system that would be installed on my roof, can he utilize the 30% tax credit while I use the solar energy created?
It's difficult to locate definitive information regarding this specific issue. I suspect that my son would be required to directly utilize the solar energy created at one of his approved locations (primary or secondary home). I believe a tax credit and energy usage split such as described in the first paragraph would not be approved.