Qualifying energy storage program participants may include: Residential taxpayers who purchase and install an energy storage system for a residential property which they own; or Commercial taxpayers who purchase and install an energy storage system for a commercial property which they own. Taxpayers that have already claimed an energy storage systems income tax credit as part of this program are ineligible for additional energy storage systems income tax credits for the same taxable year. Addresses where energy storage systems income tax credits have already been claimed, including multifamily properties, are ineligible for additional energy storage income tax credits from this program. An energy storage systems income tax credit cannot be claimed for an electric vehicle. The Administration may adjust program participant qualifications across program years.