[net.taxes] Solar tax credit

andyt@iddic.UUCP (03/27/84)

In response to your solar tax and 'structural' definition questions...

According to the designer of our passive solar house, non-load bearing
mass walls qualify. As an example of a non-load bearing wall, we built
the sun room using 6 X 6 timbers as the support structure, and
simply filled the 4 foot gaps between the timbers with the mass (bricks, fully
grouted). Thus the brick work is considered to be for heat storage only, and
the house could stand without the brick.

The concrete slab floor or any further floor covering, ie brick, does
NOT qualify, since it can be construded as a necessary part of the
house...... Also, (unfortuantly) the glazing on the windows are NOT
eligible for the credit.  However, in our house, we included a new
product called a 'Heat Mirror', which is a transparent film between the
2 pieces of glass that lets heat and light in, but prevents radiant from
escaping. The Heat Mirror is eligible for the credit. Basically, parts of
the house that added only for heat storage, and aren't used for any other
purpose.

Our designer admits the law is very vague, and isn't real clear on all
the details himself.  He said for us to use the above guidelines, take
as much credit as we think is right, and hope if we're audited, we don't
get a nit-picky IRS agent.


					Andy Tilp
					tektronix!orca!iddic