Anyone know if radiant floors are considered a qualified geothermal expense? I've seen conflicting information all from non-official sources, and couldn't dig up any sort of authoritative ruling by IRS. Has anyone here successfully claimed it? IRS specifically exclude ductwork and back-up heat, but include piping. So is a radiant floor covered under piping and being considered essential to the operation of the equipment, or excluded as an add-on or distribution system? Would it make any difference if I went with something like HydroLogic's modular system where the electric and the piping are all sort of rolled into one package?
Geothermal is a high efficiency system because the moderate source temp improves the cop. A high out distribution system and a tight well insulated system do exactly the same thing by lowering the required sink (in heating season) temp. To the extent that your distribution system is extensive, it is improving cop by the exact same driver - lowering delta T. So I say - clame it if you're distribution system is big enough to heat (or cool) with a moderate water temp.