### Question
What does qualified geothermal heat pump property expenditure mean?


### Answer
**Qualified geothermal heat pump property expenditure** has the following meaning in *26 U.S.C. § 25D*:

> 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

#### Citation:
  - *26 U.S.C. § 25D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

