### Question
How does CREDITS AGAINST TAX define qualified energy efficiency improvements?


### Answer
Under *26 U.S.C. § 25C*, **qualified energy efficiency improvements** is defined as:

> any energy efficient building envelope component, if—


(A) such component is installed in or on a dwelling unit located in the United States and owned and used by the taxpayer as the taxpayer's principal residence (within the meaning of section 121),


(B) the original use of such component commences with the taxpayer, and


(C) such component reasonably can be expected to remain in use for at least 5 years

#### Citation:
  - *26 U.S.C. § 25C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

