• Not available for rental homes, must be a primary residence
  • Reduced proportionately by the amount of time you’re there (i.e. if it’s a 25% of the year residence, you can only claim 25% of the credit)
  • Available until 2034
• No income limit to claim
• Credit against ordinary income
  • Can roll over but doesn’t reduce under $0
• Must be paid in cash or financed through a solar loan (not available for rentals)