Quote:
(a) Allowance of credit In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of—
...
(5)30 percent of the qualified geothermal heat pump property expenditures made by the taxpayer during such year.
(d) Definitions For purposes of this section—
...
(5) Qualified geothermal heat pump property expenditure (A) In general The term “qualified geothermal heat pump property expenditure” means 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.
(B) Qualified geothermal heat pump property The term “qualified geothermal heat pump property” means any equipment which—
(i)uses the ground or ground water as a thermal energy source to heat the dwelling unit referred to in subparagraph (A) or as a thermal energy sink to cool such dwelling unit, and
(ii)meets the requirements of the Energy Star program which are in effect at the time that the expenditure for such equipment is made
...
(e) Special rules For purposes of this section—
(1) Labor costs Expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property described in subsection (d) and for piping or wiring to interconnect such property to the dwelling unit shall be taken into account for purposes of this section.