2.613 -Home Energy Efficiency Credit

Item	Description	FY2008	FY2009	FY2010
2.613	Home Energy Efficiency Credit The owner of residential property located in Massachusetts was allowed a credit for certain energy efficient items purchased between November 1, 2005 and March 31, 2006 for installation in residential property. Qualifying purchases included home insulation, new window insulation, advanced programmable thermostats, solar hot water systems, fuel-efficient furnaces, boilers, oil, gas, propane or electric heating systems, certain weather sealing and other approved purchases. Origin: For further information, see TIR 05-18 and "Act Relative to Heating Energy Assistance and Tax Relief", St. 2005, c. 140, signed into law on November 22, 2005; M.G.L. c. 63 Estimate: Expired	Expired	Expired	Expired

Key:

ORIGIN
IRC	Federal Internal Revenue Code (26 U.S.C.)
M.G.L.	Massachusetts General Laws
U.S.C	United States Code
ESTIMATES	All estimates are in $ millions.