Allowance of credit
10 rulesAll 3 subsections
In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the sum of—
(1)
(1)∀ 3#
the amount paid or incurred by the taxpayer for qualified energy efficiency improvements installed during such taxable year,
(2)∀ 2#
the amount of the residential energy property expenditures paid or incurred by the taxpayer during such taxable year, and
(3)∀ 1#
the amount paid or incurred by the taxpayer during the taxable year for home energy audits.