Tax Credit Legislation

UPDATED January 20, 2017

The Energy Policy Act of 2005 first established the energy efficiency tax credits that were effective in 2006 & 2007. The majority of these tax credits were for 10% of the cost, up to $500. On October 3, 2008 former President Bush signed the Emergency Economic Stabilization Act of 2008 (also known as the "Bailout Bill") to put many of the tax credits back in place for 2009, and increased the credit to 30%, up to $1,500. On February 17, 2009 former President Obama signed into law the American Recovery and Reinvestment Act of 2009 (also known as the "Stimulus Bill") which among other changes extended the tax credits to 2010.

• Energy Policy Act of 2005 (PDF, 1.3MB)
• Emergency Economic Stabilization Act of 2008 ("the Bailout Bill") 
  • Signed October 3, 2008 by former President Bush
  • Relevant sections are in DIVISION B, Sections 106 (25D) and 302 (25C)
• American Recovery and Reinvestment Act of 2009 (the "Stimulus Bill") (PDF, 1.1MB)
  • Signed February 17, 2009 by former President Obama
  • Relevant Sections are: DIVISION B, Sections 1103, 1121 (25C) and 1122 (25D)