There's no "loophole" - but the US tax code doesn't all you as a homeowner to use the accelerated depreciation deduction the way a third party for-profit busine

There's no "loophole" - but the US tax code doesn't all you as a homeowner to use the accelerated depreciation deduction the way a third party for-profit business can if they own the system and lease it to you or sell you the power it produces.