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There are two categories of property that qualify for the credit.
Qualified energy efficiency improvements. These are eligible building envelope components that meet or exceed criteria established by the 2000 International Energy Conservation Code that are installed in the taxpayer's primary residence. Eligible items are:
? Insulation material or systems.
? Exterior windows, skylights, or doors.
? Storm windows and storm doors installed over certain types of windows and doors.
? Metal roofs.
Taxpayers may rely on the manufacturer's certification statement that an item is an eligible building envelope component, with this caveat: the component must be installed in a climate zone identified in the certification statement...
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Common topics in this essay:
- DICKERSON V. UNITED STATES SUPREME COURT OF THE UNITED STATES
- Abandoned Property? A Case Review: International Aircraft Recovery, L.L.C v. United States of America
- Implementation of a Property Management System
- Property Management Memo
- Property Tax
- United States Constitution And The United States Legal System In Business Regulation.
- The Theory Of Property
- Property Law
- What is property
- Intellectuel property
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