Income Tax - Energy Efficient Home Improvement Credit

HB 87 creates a Maryland income tax credit allowing homeowners to claim up to 30% of costs for qualifying energy-efficient home improvements, capped at $3,200 annually. It covers specific items like home energy audits ($150 limit), exterior windows ($600 total), doors ($500 total), heat pumps, and biomass stoves ($2,000 limit), all applied to the primary residence. The credit excludes improvements paid for with subsidized energy financing and requires documentation for verification. This policy takes effect for tax years beginning after December 31, 2025.