### Question
How is the term residential energy property expenditures defined?


### Answer
The term **residential energy property expenditures** is defined in *26 U.S.C. § 25C* as the following:

> expenditures made by the taxpayer for qualified energy property which is—



(A) installed on or in connection with 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), and



(B) originally placed in service by the taxpayer

#### Citation:
  - *26 U.S.C. § 25C*
  - 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**

