26 U.S.C. 25D: Residential clean energy credit

2022

• Pub. L. 117–169, §13302(c)(2), substituted "clean energy credit" for "energy efficient property" in section catchline. Law text
• Pub. L. 117–169, §13302(b)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows: "the qualified biomass fuel property expenditures, and". Law text · (a)
• Pub. L. 117–169, §13302(c)(1), inserted ", without regard to subparagraph (D) thereof" after "section 48(c)(1)". Law text · (d)
• Pub. L. 117–169, §13302(b)(2), amended par. (6) generally. Prior to amendment, text read as follows: Law text · (d)
• Pub. L. 117–169, §13302(a)(2)(A), substituted "before January 1, 2022, 26 percent," for "before January 1, 2023, 26 percent, and". Law text · (g)
• Pub. L. 117–169, §13302(a)(2)(B), added pars. (3) to (5) and struck out former par. (3) which read as follows: "in the case of property placed in service after December 31, 2022, and before January 1, 2024, 22 percent." Law text · (g)
• Pub. L. 117–169, §13302(a)(1), substituted "December 31, 2034" for "December 31, 2023". Law text · (h)

2020

• Pub. L. 116–260, §148(b)(1), added par. (6). (Consolidated Appropriations Act, 2021) Law text · (a)
• Pub. L. 116–260, §148(b)(2), added par. (6). (Consolidated Appropriations Act, 2021) Law text · (d)
• Pub. L. 116–260, §148(a)(2)(A), substituted "January 1, 2023" for "January 1, 2021". (Consolidated Appropriations Act, 2021) Law text · (g)
• Pub. L. 116–260, §148(a)(2)(B), substituted "after December 31, 2022, and before January 1, 2024" for "after December 31, 2020, and before January 1, 2022". (Consolidated Appropriations Act, 2021) Law text · (g)
• Pub. L. 116–260, §148(a)(1), substituted "December 31, 2023" for "December 31, 2021". (Consolidated Appropriations Act, 2021) Law text · (h)

2018

• Pub. L. 115–123, §40402(b)(1), substituted "the sum of the applicable percentages of—", pars. (1) to (5), and concluding provisions for "the sum of— (Bipartisan Budget Act of 2018) Law text · (a)
• Pub. L. 115–123, §40402(b)(2), struck out "paragraphs (1) and (2) of" before "subsection (a)," in introductory provisions. (Bipartisan Budget Act of 2018) Law text · (g)
• Pub. L. 115–123, §40402(a), substituted "December 31, 2021." for "December 31, 2016 (December 31, 2021, in the case of any qualified solar electric property expenditures and qualified solar water heating property expenditures)." (Bipartisan Budget Act of 2018) Law text · (h)

2015

• Pub. L. 114–113, §304(a)(1), substituted "the applicable percentage" for "30 percent". (Consolidated Appropriations Act, 2016) Law text · (a), (2)
• Pub. L. 114–113, §304(a)(4), added subsec. (g). Former subsec. (g) redesignated (h). (Consolidated Appropriations Act, 2016) Law text · (g)
• Pub. L. 114–113, §304(a)(2), inserted "(December 31, 2021, in the case of any qualified solar electric property expenditures and qualified solar water heating property expenditures)" before period at end. (Consolidated Appropriations Act, 2016) Law text · (g)
• Pub. L. 114–113, §304(a)(3), redesignated subsec. (g) as (h). (Consolidated Appropriations Act, 2016) Law text · (h)

2013

• Pub. L. 112–240 amended subsec. (c) generally. Prior to amendment, subsec. (c) related to limitation based on amount of tax and carryforward of unused credit. (American Taxpayer Relief Act of 2012) Law text · (c)

2009

• Pub. L. 111–5, §1122(a)(1), amended par. (1) generally. Prior to amendment, par. (1) related to maximum credit with respect to qualified solar water heating property expenditures, qualified fuel cell property, qualified small wind energy property expenditures, and qualified geotherm… (American Recovery and Reinvestment Act of 2009) Law text · (b)
• Pub. L. 111–5, §1122(a)(2)(A), added par. heading and introductory provisions and struck out former heading and introductory provisions. Former introductory provisions read as follows: "In the case of any dwelling unit which is jointly occupied and used during any calendar year as a… (American Recovery and Reinvestment Act of 2009) Law text · (e)
• Pub. L. 111–5, §1122(a)(2)(A), added subpar. (A) and struck out former subpar. (A) which related to maximum amount of expenditures allowed for credit in jointly occupied dwelling units with respect to qualified solar water heating property expenditures, qualified fuel cell proper… (American Recovery and Reinvestment Act of 2009) Law text · (e)
• Pub. L. 111–5, §1122(a)(2)(B), struck out subpar. (C) which read as follows: "Subparagraphs (A) and (B) shall be applied separately with respect to expenditures described in paragraphs (1), (2), and (3) of subsection (d)." (American Recovery and Reinvestment Act of 2009) Law text · (e)
• Pub. L. 111–5, §1103(b)(2)(B), struck out par. (9). Text read as follows: "For purposes of determining the amount of expenditures made by any individual with respect to any dwelling unit, there shall not be taken into account expenditures which are made from subsidized energy financ… (American Recovery and Reinvestment Act of 2009) Law text · (e)

2008

• Pub. L. 110–343, §106(c)(1), added par. (4). (Emergency Economic Stabilization Act of 2008) Law text · (a)
• Pub. L. 110–343, §106(d)(1), added par. (5). (Emergency Economic Stabilization Act of 2008) Law text · (a)
• Pub. L. 110–343, §106(b)(1), amended par. (1) as amended by Pub. L. 110–343, §106(c)(2) and (d)(2), by redesignating subpars. (B) to (E) as (A) to (D), respectively, and striking out former subpar. (A) which read as follows: "$2,000 with respect to any qualified solar electric prope… (Emergency Economic Stabilization Act of 2008) Law text · (b)
• Pub. L. 110–343, §106(c)(2), added subpar. (D). (Emergency Economic Stabilization Act of 2008) Law text · (b)
• Pub. L. 110–343, §106(d)(2), added subpar. (E). (Emergency Economic Stabilization Act of 2008) Law text · (b)
• Pub. L. 110–343, §106(e)(1), amended heading and text of subsec. (c) generally. Prior to amendment, subsec. (c) related to carryforward of unused credit. (Emergency Economic Stabilization Act of 2008) Law text · (c)
• Pub. L. 110–343, §106(c)(3)(A), added par. (4). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §106(d)(3), added par. (5). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §106(b)(2), amended subpar. (A) as amended by Pub. L. 110–343, §106(c)(4) and (d)(4), by redesignating cls. (ii) to (v) as (i) to (iv), respectively, and striking out former cl. (i) which read as follows: "$6,667 in the case of any qualified solar electric proper… (Emergency Economic Stabilization Act of 2008) Law text · (e)
• Pub. L. 110–343, §106(c)(4), added cl. (iv). (Emergency Economic Stabilization Act of 2008) Law text · (e)
• Pub. L. 110–343, §106(d)(4), added cl. (v). (Emergency Economic Stabilization Act of 2008) Law text · (e)
• Pub. L. 110–343, §106(a), substituted "December 31, 2016" for "December 31, 2008". (Emergency Economic Stabilization Act of 2008) Law text · (g)

2006

• Pub. L. 109–432, §206(b)(1), substituted "solar electric property expenditures" for "photovoltaic property expenditures". (Tax Relief and Health Care Act of 2006) Law text · (a), (b)
• Pub. L. 109–432, §206(b)(2), substituted "solar electric property expenditure" for "photovoltaic property expenditure" in heading and text. (Tax Relief and Health Care Act of 2006) Law text · (d)
• Pub. L. 109–432, §206(b)(1), substituted "solar electric property expenditures" for "photovoltaic property expenditures". (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–432, §206(a), substituted "2008" for "2007". (Tax Relief and Health Care Act of 2006) Law text · (g)

2005

• Pub. L. 109–135, §402(i)(1), inserted "(determined without regard to subsection (c))" after "subsection (a)" in introductory provisions. (Gulf Opportunity Zone Act of 2005) Law text · (b)
• Pub. L. 109–135, §402(i)(3)(E), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "If the credit allowable under subsection (a) exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits a… (Gulf Opportunity Zone Act of 2005) Law text · (c)
• Pub. L. 109–135, §402(i)(2), amended subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows: (Gulf Opportunity Zone Act of 2005) Law text · (e), (B)