We are talking "spirit" not "letter of the law here but- the 30% tax credit for geo is under: "Residential Renewable Energy Tax Credit". Resistance heat is not but you might surmise that a buffer tank heated by a geo system that qualifies for the "Residential Renewable Energy Tax Credit" is also renewable.

You want gospel, but it ain't gonna happen. It took the IRS years to decide duct work and auxiliary heaters didn't count. Sunset on the credit will likely happen before any other rulings come to pass.

Thanks. I had finally been starting to realize gospel wasn't going to happen, but this is useful to hear.

I know what I'm going to do and am just about done with taxes. I _really_ appreciate everyone's comments.