Fuel cell expenditure limitations in case of joint occupancy

In the case of any dwelling unit with respect to which qualified fuel cell property expenditures are made and which is jointly occupied and used during any calendar year as a residence by two or more individuals, the following rules shall apply:

(A) Maximum expenditures for fuel cells The maximum amount of such expenditures which may be taken into account under subsection (a) by all such individuals with respect to such dwelling unit during such calendar year shall be $1,667 in the case of each half kilowatt of capacity of qualified fuel cell property (as defined in section 48(c)(1)) with respect to which such expenditures relate.

(B) Allocation of expenditures The expenditures allocated to any individual for the taxable year in which such calendar year ends shall be an amount equal to the lesser of— (i) the amount of expenditures made by such individual with respect to such dwelling during such calendar year, or (ii) the maximum amount of such expenditures set forth in subparagraph (A) multiplied by a fraction— (I) the numerator of which is the amount of such expenditures with respect to such dwelling made by such individual during such calendar year, and (II) the denominator of which is the total expenditures made by all such individuals with respect to such dwelling during such calendar year.