Code Section 25D

 

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.

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