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Nonbusiness Energy Property Tax Credit
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Nonbusiness Energy Property Tax Credit : ウィキペディア英語版
Nonbusiness Energy Property Tax Credit

The Nonbusiness energy property tax credit, in the United States, provides a nonrefundable personal tax credit for Federal income tax purposes, for making a home more energy efficient. (Unlike a deduction, which lowers taxable income, a tax credit reduces the actual tax paid, dollar-for-dollar.) This credit was added to the Internal Revenue Code by the Energy Policy Act of 2005.〔.01 Section 1333 of the Energy Policy Act of 2005, Pub. L. No. 109-58, 119 Stat. 594.〕
== Credit ==
Nonbusiness energy property provides a 30 percent credit for buying qualified energy efficiency improvements〔http://www.irs.gov/newsroom/article/0,,id=214979,00.html〕〔26 U.S.C. § 25C(a)(1).〕 and provides credits in various amounts for costs relating to residential energy property expenses.26 U.S.C. § 25C(a)(2). Labor costs for onsite preparation, assembly, or original installation are included as eligible expenses.〔26 U.S.C. § 25C(d)〕

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