Originally created by the Energy Policy Act of 2005, the Residential Energy Efficient Property Tax Credit provides a tax credit for the taxable year in an amount equal to the sum of 30% of qualifying expenditures made by the taxpayer during such year for solar electric or solar water heating systems, fuel cell property, wind energy systems or a geothermal heat pump. See 26 U.S.C. § 25D. All qualifying expenditures must be for property used as a residential dwelling by the taxpayer located in the United States, but only qualified fuel cell property must be installed at the taxpayer’s principal residence. This credit is applicable to qualifying property and expenditures placed in service before January 1, 2017.