TITLE 26. INTERNAL REVENUE CODE § 25C. Energy efficient home improvement credit. [Effective January 1, 2025], 26 USCS § 25C
(a) Allowance of credit. In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the sum of—
(1) the amount paid or incurred by the taxpayer for qualified energy efficiency improvements installed during such taxable year,
(2) the amount of the residential energy property expenditures paid or incurred by the taxpayer during such taxable year, and
(1) In general. The credit allowed under this section with respect to any taxpayer for any taxable year shall not exceed $1,200.
(2) Energy property. The credit allowed under this section by reason of subsection (a)(2) with respect to any taxpayer for any taxable year shall not exceed, with respect to any item of qualified energy property, $600.