This is a really wonky video that generally answers the question incorrectly. The more correct answer is "No, but batteries do qualify for their own 30% tax credit." This is how the tax credit law actually works: solar can qualify for the "qualified solar electric property expenditures" tax credit under 26 USC Section 25D(a)(1). To claim the tax credit for solar, a taxpayer fills out IRS Form 5695 and writes the solar cost on line 1. Batteries 3 kWh and larger can qualify for the "qualified battery storage technology expenditures" tax credit under 26 USC Section 25D(a)(6). To claim the tax credit for a battery cost, a taxpayer fills out IRS Form 5695 and writes the solar cost on line 5b. Notice that differences in the paragraphs of the law and the lines of Form 5695. So, if someone installs $15,000 on solar and $10,000 on batteries during a year, that person would fill out Form 5695 by writing $15,000 on line 1 (qualified solar electric property costs), $10,000 on line 5b (qualified battery technology costs), and filling out the rest of the form according to the directions. If we want to be SUPER technical, someone can actually claim the batteries as a "qualified solar electric property expenditures" if the batteries are only charged by the solar panels due to what the IRS wrote in IRS Private Letter Ruling 201809003. So the answer to the question can be "Yes, batteries do qualify for the solar tax credit." HOWEVER, nobody installs batteries today that are fully charged by the sun. Typically, batteries have a stormwatch feature where they draw power from the grid if a storm is approaching. Accordingly, for the vast majority of people who install solar and batteries, the best answer is "No, but batteries do qualify for their own 30% tax credit."
This is a really wonky video that generally answers the question incorrectly.
The more correct answer is "No, but batteries do qualify for their own 30% tax credit."
This is how the tax credit law actually works: solar can qualify for the "qualified solar electric property expenditures" tax credit under 26 USC Section 25D(a)(1). To claim the tax credit for solar, a taxpayer fills out IRS Form 5695 and writes the solar cost on line 1. Batteries 3 kWh and larger can qualify for the "qualified battery storage technology expenditures" tax credit under 26 USC Section 25D(a)(6). To claim the tax credit for a battery cost, a taxpayer fills out IRS Form 5695 and writes the solar cost on line 5b.
Notice that differences in the paragraphs of the law and the lines of Form 5695.
So, if someone installs $15,000 on solar and $10,000 on batteries during a year, that person would fill out Form 5695 by writing $15,000 on line 1 (qualified solar electric property costs), $10,000 on line 5b (qualified battery technology costs), and filling out the rest of the form according to the directions.
If we want to be SUPER technical, someone can actually claim the batteries as a "qualified solar electric property expenditures" if the batteries are only charged by the solar panels due to what the IRS wrote in IRS Private Letter Ruling 201809003. So the answer to the question can be "Yes, batteries do qualify for the solar tax credit." HOWEVER, nobody installs batteries today that are fully charged by the sun. Typically, batteries have a stormwatch feature where they draw power from the grid if a storm is approaching.
Accordingly, for the vast majority of people who install solar and batteries, the best answer is "No, but batteries do qualify for their own 30% tax credit."