|Code Section||Effective Date||Name of Act||Name of Provision||10yr Revenue Estimate ($millions)|
|25D||12/31/2008||The American Recovery and Reinvestment Act of 2009 (Public Law 111-5)||Credit for residential energy efficient property||-268|
Credit for residential energy efficient property
Explanation of Provision
The Act eliminates the credit caps for solar hot water, geothermal, and wind property and eliminates the reduction in credits for property using subsidized energy financing.