Allowance of credit
2 rules0 of 6 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 the sum of the applicable percentages of—
(1)
(1)#
the qualified solar electric property expenditures,
(2)#
the qualified solar water heating property expenditures,
(3)#
the qualified fuel cell property expenditures,
(4)#
the qualified small wind energy property expenditures,
(5)#
the qualified geothermal heat pump property expenditures, and
(6)#
the qualified battery storage technology expenditures,