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Application of rules

Official source

Rules similar to the rules under paragraphs (4), (5), (6), (7), and (8) of section 25D(e) shall apply.

in view

Whole section

▸rulespec code

Shown source

statutes/26/25C.yaml

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Rules

energy_efficient_home_improvement_credit_rate

Parameter

source: 26 USC 25C(a)

- name: energy_efficient_home_improvement_credit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25C(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: 30 percent
  versions:
    - effective_from: '2023-01-01'
      formula: '0.30'

general_annual_credit_limit

Parameter

source: 26 USC 25C(b)(1)

- name: general_annual_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: shall not exceed $1,200
  versions:
    - effective_from: '2023-01-01'
      formula: '1200'

qualified_energy_property_item_credit_limit

Parameter

source: 26 USC 25C(b)(2)

- name: qualified_energy_property_item_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: with respect to any item of qualified energy property, $600
  versions:
    - effective_from: '2023-01-01'
      formula: '600'

windows_and_skylights_aggregate_credit_limit

Parameter

source: 26 USC 25C(b)(3)

- name: windows_and_skylights_aggregate_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: all exterior windows and skylights, $600
  versions:
    - effective_from: '2023-01-01'
      formula: '600'

exterior_door_per_door_credit_limit

Parameter

source: 26 USC 25C(b)(4)(A)

- name: exterior_door_per_door_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: $250 in the case of any exterior door
  versions:
    - effective_from: '2023-01-01'
      formula: '250'

exterior_doors_aggregate_credit_limit

Parameter

source: 26 USC 25C(b)(4)(B)

- name: exterior_doors_aggregate_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: $500 in the aggregate with respect to all exterior doors
  versions:
    - effective_from: '2023-01-01'
      formula: '500'

heat_pump_biomass_aggregate_credit_limit

Parameter

source: 26 USC 25C(b)(5)

- name: heat_pump_biomass_aggregate_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: shall not, in the aggregate, exceed $2,000
  versions:
    - effective_from: '2023-01-01'
      formula: '2000'

home_energy_audit_credit_limit

Parameter

source: 26 USC 25C(b)(6)(A)

- name: home_energy_audit_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(6)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: shall not exceed $150
  versions:
    - effective_from: '2023-01-01'
      formula: '150'

qualified_energy_efficiency_improvement_minimum_expected_use_years

Parameter

source: 26 USC 25C(c)

- name: qualified_energy_efficiency_improvement_minimum_expected_use_years
  kind: parameter
  dtype: Integer
  source: 26 USC 25C(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: remain in use for at least 5 years
  versions:
    - effective_from: '2023-01-01'
      formula: '5'

biomass_stove_or_boiler_minimum_thermal_efficiency_rate

Parameter

source: 26 USC 25C(d)

- name: biomass_stove_or_boiler_minimum_thermal_efficiency_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25C(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: thermal efficiency rating of at least 75 percent
  versions:
    - effective_from: '2023-01-01'
      formula: '0.75'

panelboard_minimum_load_capacity_amps

Parameter

source: 26 USC 25C(d)

- name: panelboard_minimum_load_capacity_amps
  kind: parameter
  dtype: Integer
  source: 26 USC 25C(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: load capacity of not less than 200 amps
  versions:
    - effective_from: '2023-01-01'
      formula: '200'

eligible_fuel_blend_minimum_volume_rate

Parameter

source: 26 USC 25C(d)

- name: eligible_fuel_blend_minimum_volume_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25C(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: at least 20 percent of the volume
  versions:
    - effective_from: '2023-01-01'
      formula: '0.20'

home_energy_auditor_guidance_deadline_days_after_enactment

Parameter

source: 26 USC 25C(e)

- name: home_energy_auditor_guidance_deadline_days_after_enactment
  kind: parameter
  dtype: Integer
  source: 26 USC 25C(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: not later than 365 days after the date of the enactment
  versions:
    - effective_from: '2023-01-01'
      formula: '365'

windows_and_skylights_credit

Derived

source: 26 USC 25C(a)(1), 26 USC 25C(b)(3)

- name: windows_and_skylights_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(1), 26 USC 25C(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: 30 percent of ... qualified energy efficiency improvements
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#windows_and_skylights_aggregate_credit_limit
            output: windows_and_skylights_aggregate_credit_limit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        min(
            energy_efficient_home_improvement_credit_rate
            * max(0, qualified_exterior_windows_and_skylights_expenditures),
            windows_and_skylights_aggregate_credit_limit
        )

exterior_doors_credit

Derived

source: 26 USC 25C(a)(1), 26 USC 25C(b)(4)

- name: exterior_doors_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(1), 26 USC 25C(b)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: 30 percent of ... qualified energy efficiency improvements
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#exterior_door_per_door_credit_limit
            output: exterior_door_per_door_credit_limit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#exterior_doors_aggregate_credit_limit
            output: exterior_doors_aggregate_credit_limit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        min(
            energy_efficient_home_improvement_credit_rate
            * max(0, qualified_exterior_door_expenditures),
            min(
                exterior_doors_aggregate_credit_limit,
                exterior_door_count * exterior_door_per_door_credit_limit
            )
        )

other_envelope_improvements_credit

Derived

source: 26 USC 25C(a)(1)

- name: other_envelope_improvements_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: amount paid or incurred by the taxpayer for qualified energy efficiency improvements
  versions:
    - effective_from: '2023-01-01'
      formula: >-
        energy_efficient_home_improvement_credit_rate

        * max(0,
        qualified_energy_efficiency_improvements_excluding_windows_skylights_and_doors_expenditures)

non_heat_pump_residential_energy_property_credit

Derived

source: 26 USC 25C(a)(2), 26 USC 25C(b)(2)

- name: non_heat_pump_residential_energy_property_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(2), 26 USC 25C(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: residential energy property expenditures paid or incurred
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#qualified_energy_property_item_credit_limit
            output: qualified_energy_property_item_credit_limit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        min(
            energy_efficient_home_improvement_credit_rate
            * max(0, qualified_residential_energy_property_expenditures_excluding_heat_pump_biomass_and_panelboard),
            qualified_energy_property_item_credit_limit
        )
        + min(
            energy_efficient_home_improvement_credit_rate
            * max(0, qualified_panelboard_expenditures),
            qualified_energy_property_item_credit_limit
        )

heat_pump_biomass_credit

Derived

source: 26 USC 25C(a)(2), 26 USC 25C(b)(5)

- name: heat_pump_biomass_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(2), 26 USC 25C(b)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: >-
              property described in clauses (i) and (ii) of subsection (d)(2)(A) and in subsection
              (d)(2)(B)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#heat_pump_biomass_aggregate_credit_limit
            output: heat_pump_biomass_aggregate_credit_limit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        min(
            energy_efficient_home_improvement_credit_rate
            * max(0, qualified_heat_pump_heat_pump_water_heater_biomass_stove_or_boiler_expenditures),
            heat_pump_biomass_aggregate_credit_limit
        )

home_energy_audit_credit

Derived

source: 26 USC 25C(a)(3), 26 USC 25C(b)(6)

- name: home_energy_audit_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(3), 26 USC 25C(b)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: amount paid or incurred ... for home energy audits
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: >-
              unless the taxpayer includes with the taxpayer’s return ... information or
              documentation
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#home_energy_audit_credit_limit
            output: home_energy_audit_credit_limit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: >-
        if home_energy_audit_substantiation_included_with_return: min(
        energy_efficient_home_improvement_credit_rate * max(0,
        qualified_home_energy_audit_expenditures), home_energy_audit_credit_limit ) else: 0

general_limited_credit_before_heat_pump_biomass

Derived

source: 26 USC 25C(a), 26 USC 25C(b)(1)

- name: general_limited_credit_before_heat_pump_biomass
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a), 26 USC 25C(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: shall not exceed $1,200
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#windows_and_skylights_credit
            output: windows_and_skylights_credit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#exterior_doors_credit
            output: exterior_doors_credit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#other_envelope_improvements_credit
            output: other_envelope_improvements_credit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#non_heat_pump_residential_energy_property_credit
            output: non_heat_pump_residential_energy_property_credit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#home_energy_audit_credit
            output: home_energy_audit_credit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        min(
            general_annual_credit_limit,
            windows_and_skylights_credit
            + exterior_doors_credit
            + other_envelope_improvements_credit
            + non_heat_pump_residential_energy_property_credit
            + home_energy_audit_credit
        )

energy_efficient_home_improvement_credit_before_termination_and_pin_gate

Derived

source: 26 USC 25C(a), 26 USC 25C(b)

- name: energy_efficient_home_improvement_credit_before_termination_and_pin_gate
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a), 26 USC 25C(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: 30 percent of the sum
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#general_limited_credit_before_heat_pump_biomass
            output: general_limited_credit_before_heat_pump_biomass
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#heat_pump_biomass_credit
            output: heat_pump_biomass_credit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        general_limited_credit_before_heat_pump_biomass
        + heat_pump_biomass_credit

energy_efficient_home_improvement_credit

Derived

source: 26 USC 25C(a), 26 USC 25C(h), 26 USC 25C(i)

- name: energy_efficient_home_improvement_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a), 26 USC 25C(h), 26 USC 25C(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: >-
              No credit shall be allowed ... specified property placed in service after December 31,
              2024
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: shall not apply with respect to any property placed in service after December 31, 2025
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/25C#energy_efficient_home_improvement_credit_before_termination_and_pin_gate
            output: energy_efficient_home_improvement_credit_before_termination_and_pin_gate
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        if property_placed_in_service_after_termination_date:
            0
        else:
            if specified_property_pin_requirement_applies_and_is_not_satisfied:
                0
            else:
                energy_efficient_home_improvement_credit_before_termination_and_pin_gate

basis_increase_reduction_for_credited_property_expenditure

Derived

source: 26 USC 25C(g)

- name: basis_increase_reduction_for_credited_property_expenditure
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: increase in the basis ... shall be reduced by the amount of the credit so allowed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#energy_efficient_home_improvement_credit
            output: energy_efficient_home_improvement_credit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: energy_efficient_home_improvement_credit

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 25D (e)inferredUS Federal › Statutes › Title 26 › § 25D › (e)

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us/statute/26/25C/f/1 — Application of rules · Axiom

Application of rules

Official source

Rules similar to the rules under paragraphs (4), (5), (6), (7), and (8) of section 25D(e) shall apply.

in view

Whole section

▸rulespec code

Shown source

statutes/26/25C.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/25C; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

energy_efficient_home_improvement_credit_rate

Parameter

source: 26 USC 25C(a)

- name: energy_efficient_home_improvement_credit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25C(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: 30 percent
  versions:
    - effective_from: '2023-01-01'
      formula: '0.30'

general_annual_credit_limit

Parameter

source: 26 USC 25C(b)(1)

- name: general_annual_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: shall not exceed $1,200
  versions:
    - effective_from: '2023-01-01'
      formula: '1200'

qualified_energy_property_item_credit_limit

Parameter

source: 26 USC 25C(b)(2)

- name: qualified_energy_property_item_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: with respect to any item of qualified energy property, $600
  versions:
    - effective_from: '2023-01-01'
      formula: '600'

windows_and_skylights_aggregate_credit_limit

Parameter

source: 26 USC 25C(b)(3)

- name: windows_and_skylights_aggregate_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: all exterior windows and skylights, $600
  versions:
    - effective_from: '2023-01-01'
      formula: '600'

exterior_door_per_door_credit_limit

Parameter

source: 26 USC 25C(b)(4)(A)

- name: exterior_door_per_door_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: $250 in the case of any exterior door
  versions:
    - effective_from: '2023-01-01'
      formula: '250'

exterior_doors_aggregate_credit_limit

Parameter

source: 26 USC 25C(b)(4)(B)

- name: exterior_doors_aggregate_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: $500 in the aggregate with respect to all exterior doors
  versions:
    - effective_from: '2023-01-01'
      formula: '500'

heat_pump_biomass_aggregate_credit_limit

Parameter

source: 26 USC 25C(b)(5)

- name: heat_pump_biomass_aggregate_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: shall not, in the aggregate, exceed $2,000
  versions:
    - effective_from: '2023-01-01'
      formula: '2000'

home_energy_audit_credit_limit

Parameter

source: 26 USC 25C(b)(6)(A)

- name: home_energy_audit_credit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25C(b)(6)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: shall not exceed $150
  versions:
    - effective_from: '2023-01-01'
      formula: '150'

qualified_energy_efficiency_improvement_minimum_expected_use_years

Parameter

source: 26 USC 25C(c)

- name: qualified_energy_efficiency_improvement_minimum_expected_use_years
  kind: parameter
  dtype: Integer
  source: 26 USC 25C(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: remain in use for at least 5 years
  versions:
    - effective_from: '2023-01-01'
      formula: '5'

biomass_stove_or_boiler_minimum_thermal_efficiency_rate

Parameter

source: 26 USC 25C(d)

- name: biomass_stove_or_boiler_minimum_thermal_efficiency_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25C(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: thermal efficiency rating of at least 75 percent
  versions:
    - effective_from: '2023-01-01'
      formula: '0.75'

panelboard_minimum_load_capacity_amps

Parameter

source: 26 USC 25C(d)

- name: panelboard_minimum_load_capacity_amps
  kind: parameter
  dtype: Integer
  source: 26 USC 25C(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: load capacity of not less than 200 amps
  versions:
    - effective_from: '2023-01-01'
      formula: '200'

eligible_fuel_blend_minimum_volume_rate

Parameter

source: 26 USC 25C(d)

- name: eligible_fuel_blend_minimum_volume_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25C(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: at least 20 percent of the volume
  versions:
    - effective_from: '2023-01-01'
      formula: '0.20'

home_energy_auditor_guidance_deadline_days_after_enactment

Parameter

source: 26 USC 25C(e)

- name: home_energy_auditor_guidance_deadline_days_after_enactment
  kind: parameter
  dtype: Integer
  source: 26 USC 25C(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: not later than 365 days after the date of the enactment
  versions:
    - effective_from: '2023-01-01'
      formula: '365'

windows_and_skylights_credit

Derived

source: 26 USC 25C(a)(1), 26 USC 25C(b)(3)

- name: windows_and_skylights_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(1), 26 USC 25C(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: 30 percent of ... qualified energy efficiency improvements
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#windows_and_skylights_aggregate_credit_limit
            output: windows_and_skylights_aggregate_credit_limit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        min(
            energy_efficient_home_improvement_credit_rate
            * max(0, qualified_exterior_windows_and_skylights_expenditures),
            windows_and_skylights_aggregate_credit_limit
        )

exterior_doors_credit

Derived

source: 26 USC 25C(a)(1), 26 USC 25C(b)(4)

- name: exterior_doors_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(1), 26 USC 25C(b)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: 30 percent of ... qualified energy efficiency improvements
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#exterior_door_per_door_credit_limit
            output: exterior_door_per_door_credit_limit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#exterior_doors_aggregate_credit_limit
            output: exterior_doors_aggregate_credit_limit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        min(
            energy_efficient_home_improvement_credit_rate
            * max(0, qualified_exterior_door_expenditures),
            min(
                exterior_doors_aggregate_credit_limit,
                exterior_door_count * exterior_door_per_door_credit_limit
            )
        )

other_envelope_improvements_credit

Derived

source: 26 USC 25C(a)(1)

- name: other_envelope_improvements_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: amount paid or incurred by the taxpayer for qualified energy efficiency improvements
  versions:
    - effective_from: '2023-01-01'
      formula: >-
        energy_efficient_home_improvement_credit_rate

        * max(0,
        qualified_energy_efficiency_improvements_excluding_windows_skylights_and_doors_expenditures)

non_heat_pump_residential_energy_property_credit

Derived

source: 26 USC 25C(a)(2), 26 USC 25C(b)(2)

- name: non_heat_pump_residential_energy_property_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(2), 26 USC 25C(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: residential energy property expenditures paid or incurred
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#qualified_energy_property_item_credit_limit
            output: qualified_energy_property_item_credit_limit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        min(
            energy_efficient_home_improvement_credit_rate
            * max(0, qualified_residential_energy_property_expenditures_excluding_heat_pump_biomass_and_panelboard),
            qualified_energy_property_item_credit_limit
        )
        + min(
            energy_efficient_home_improvement_credit_rate
            * max(0, qualified_panelboard_expenditures),
            qualified_energy_property_item_credit_limit
        )

heat_pump_biomass_credit

Derived

source: 26 USC 25C(a)(2), 26 USC 25C(b)(5)

- name: heat_pump_biomass_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(2), 26 USC 25C(b)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: >-
              property described in clauses (i) and (ii) of subsection (d)(2)(A) and in subsection
              (d)(2)(B)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#heat_pump_biomass_aggregate_credit_limit
            output: heat_pump_biomass_aggregate_credit_limit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        min(
            energy_efficient_home_improvement_credit_rate
            * max(0, qualified_heat_pump_heat_pump_water_heater_biomass_stove_or_boiler_expenditures),
            heat_pump_biomass_aggregate_credit_limit
        )

home_energy_audit_credit

Derived

source: 26 USC 25C(a)(3), 26 USC 25C(b)(6)

- name: home_energy_audit_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a)(3), 26 USC 25C(b)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: amount paid or incurred ... for home energy audits
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: >-
              unless the taxpayer includes with the taxpayer’s return ... information or
              documentation
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#home_energy_audit_credit_limit
            output: home_energy_audit_credit_limit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: >-
        if home_energy_audit_substantiation_included_with_return: min(
        energy_efficient_home_improvement_credit_rate * max(0,
        qualified_home_energy_audit_expenditures), home_energy_audit_credit_limit ) else: 0

general_limited_credit_before_heat_pump_biomass

Derived

source: 26 USC 25C(a), 26 USC 25C(b)(1)

- name: general_limited_credit_before_heat_pump_biomass
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a), 26 USC 25C(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: shall not exceed $1,200
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#windows_and_skylights_credit
            output: windows_and_skylights_credit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#exterior_doors_credit
            output: exterior_doors_credit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#other_envelope_improvements_credit
            output: other_envelope_improvements_credit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#non_heat_pump_residential_energy_property_credit
            output: non_heat_pump_residential_energy_property_credit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#home_energy_audit_credit
            output: home_energy_audit_credit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        min(
            general_annual_credit_limit,
            windows_and_skylights_credit
            + exterior_doors_credit
            + other_envelope_improvements_credit
            + non_heat_pump_residential_energy_property_credit
            + home_energy_audit_credit
        )

energy_efficient_home_improvement_credit_before_termination_and_pin_gate

Derived

source: 26 USC 25C(a), 26 USC 25C(b)

- name: energy_efficient_home_improvement_credit_before_termination_and_pin_gate
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a), 26 USC 25C(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: 30 percent of the sum
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#general_limited_credit_before_heat_pump_biomass
            output: general_limited_credit_before_heat_pump_biomass
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#heat_pump_biomass_credit
            output: heat_pump_biomass_credit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        general_limited_credit_before_heat_pump_biomass
        + heat_pump_biomass_credit

energy_efficient_home_improvement_credit

Derived

source: 26 USC 25C(a), 26 USC 25C(h), 26 USC 25C(i)

- name: energy_efficient_home_improvement_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(a), 26 USC 25C(h), 26 USC 25C(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: >-
              No credit shall be allowed ... specified property placed in service after December 31,
              2024
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: shall not apply with respect to any property placed in service after December 31, 2025
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/25C#energy_efficient_home_improvement_credit_before_termination_and_pin_gate
            output: energy_efficient_home_improvement_credit_before_termination_and_pin_gate
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        if property_placed_in_service_after_termination_date:
            0
        else:
            if specified_property_pin_requirement_applies_and_is_not_satisfied:
                0
            else:
                energy_efficient_home_improvement_credit_before_termination_and_pin_gate

basis_increase_reduction_for_credited_property_expenditure

Derived

source: 26 USC 25C(g)

- name: basis_increase_reduction_for_credited_property_expenditure
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25C(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25C
            excerpt: increase in the basis ... shall be reduced by the amount of the credit so allowed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25C#energy_efficient_home_improvement_credit
            output: energy_efficient_home_improvement_credit
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: energy_efficient_home_improvement_credit

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 25D (e)inferredUS Federal › Statutes › Title 26 › § 25D › (e)