The residential energy efficiency tax credit (Internal Revenue
Code Section 25C) has proved to be a popular and successful policy
tool. NRCA and many in the
business community view it as a jobs creator and market-mover for
energy-efficient home technology and materials.
Originally enacted as part of broad-based energy legislation in
2005, the credit initially was written as a $500 lifetime tax
incentive for homeowners' purchases of new, energy-efficient items
such as qualifying energy-efficient doors, windows, hot water
heaters and some roofing materials (asphalt and metal roofing
products with certain pigmented coating or...
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