The credit cannot be taken against the Alternative Minimum Tax AMT.

Natural gas, propane, or oil water heaters must have an energy factor EF of at least 0. Fuel cells for homes are not yet commercially available. They have a lot to do before they come back next year. Exterior doors Metal roofs meeting applicable Energy Star requirements. Efficiency of at least 30 percent and must have a capacity of at least 0. The credit is not available for expenses for swimming pools or hot tubs. The filing status for this option is "married filing separately". Photovoltaic systems must provide electricity for the residence, and must meet applicable fire and electrical code requirement. Division TAD wrote the study under the direction of G.