H.R.2328 - To amend the Internal Revenue Code of 1986 to allow a credit against income tax for the installation of residential micro-combined heat and power property.111th Congress (2009-2010)
Summary: H.R.2328 — 111th Congress (2009-2010)
Introduced in House (05/07/2009)
Amends the Internal Revenue Code to make qualified micro-combined heat and power property expenditures eligible for the 30% tax credit for residential energy efficient property expenditures. Defines "qualified micro-combined heat and power property expenditures" as expenditures for a residential heating and electrical power generating system that has a fuel use efficiency rating of not less than 80% and operates with a rated capacity of at least 1, but not more than 30, kilowatts of electricity.