Energy

Income tax; energy-efficient homes tax credits. Authorizes a nonrefundable income tax credit, during taxable years 2026 through 2030, in an amount equal to $2,500 for the construction of an energy-efficient home or $1,000 for the purchase of such home. The bill also authorizes a nonrefundable income tax credit, during taxable years 2026 through 2030, in an amount equal to $5,000 for the construction of an extra-efficient home or $2,000 for the purchase of such home. The bill clarifies that either an eligible contractor or an eligible purchaser, but not both, shall be able to claim the credit for any single energy-efficient or extra-efficient home, as applicable, and establishes a maximum credit amount that an eligible purchaser or eligible contractor may claim per taxable year of $250,000.