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Residential Energy Credits
Energy efficient home improvement credit.
The non-business energy property credit is now the energy efficient home improvement credit.
For the energy efficient home improvement credit, the lifetime limitation has been replaced by an annual credit limit. A 30% credit, up to a maximum of $1,200, may be allowed for:
• Insulation material or air sealing material or systems
Main home
Your main home is generally the home where you live most of the time. A temporary absence due to special circumstances, such as illness, education, business, military service, or vacation, won't change your main home.
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