Statements (32)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Tax Credit
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
gptkb:United_States
Homeowners Certain renters |
| gptkbp:availableOn |
2006
|
| gptkbp:claimableBy |
Taxpayers who own their home
|
| gptkbp:covers |
Fuel cell property costs
Geothermal heat pump property costs Qualified energy efficiency improvements Residential energy property costs Small wind energy property costs Solar electric property costs Solar water heating property costs |
| gptkbp:dateEnacted |
Internal Revenue Code Section 25C
Internal Revenue Code Section 25D |
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:extendsTo |
gptkb:Inflation_Reduction_Act_of_2022
|
| gptkbp:formerName |
Nonbusiness Energy Property Credit
Residential Energy Efficient Property Credit |
| https://www.w3.org/2000/01/rdf-schema#label |
Residential Energy Credits
|
| gptkbp:includes |
Energy Efficient Home Improvement Credit
Residential Clean Energy Credit |
| gptkbp:maximumLoanAmount |
30% of qualified expenses (for certain credits)
|
| gptkbp:nonRefundable |
true
|
| gptkbp:notClaimableBy |
gptkb:Landlords
Businesses |
| gptkbp:publicLawNumber |
IRS Form 5695
|
| gptkbp:purpose |
Encourage residential energy efficiency
|
| gptkbp:website |
https://www.irs.gov/credits-deductions/individuals/residential-energy-efficient-property-credit
|
| gptkbp:bfsParent |
gptkb:United_States_federal_income_tax
|
| gptkbp:bfsLayer |
7
|