Details of Public Law 117-169, section 13301 , Extension, Increase, and Modifications of Nonbusiness Energy Property Credit

The provision increases the energy efficient home improvement credit for any taxable year in an amount equal to 30 percent of the sum of the amount paid or incurred for qualified energy efficient improvements and the amount of residential energy property expenditures paid or incurred by the taxpayer. The amount of the credit is also increased for amounts paid for a home energy audit not to exceed $150. The lifetime limitation is removed and replaced with an annual limitation not to exceed $1,200 for any taxable year.

The provision requires property placed in service to be produced by a qualified manufacturer and the taxpayer must include the product identification number of qualified energy efficiency improvements property on the tax return for the taxable year to receive the credit.

The provision also makes modifications to the definition of qualified energy property that is eligible for the credit.

California does not conform to the energy efficient home improvement credit.