TaxGuyBill
Level 15
02-22-2024
10:14 AM
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§25D is for personal use solar. You can look through there and you'll see there are no bonus percentages.
§48 is for business. That has bonus percentages. But you'll see that part of the definition of "energy property" in §48 is that "depreciation (or amortization in lieu of depreciation) is allowable".