### Question
How does Nonrefundable Personal Credits define qualified solar electric property expenditure?


### Answer
Under *26 U.S.C. § 25D*, **qualified solar electric property expenditure** is defined as:

> an expenditure for property which uses solar energy to generate electricity for use in 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**

