State: Federal
- Incentive Type: Personal Exemption
- Eligible Efficiency Technologies: Yes; specific technologies not identified
- Eligible Renewable/Other Technologies: Solar Water Heat, Solar Space Heat, Photovoltaics
- Applicable Sectors: Residential, Multi-Family Residential
- Amount: 100% of subsidy
- Web Site: http://www.irs.gov/publications/p525/index.html