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Significantly, The American Recovery and Reinvestment Act of 2009 repealed a previous limitation on the use of the credit for eligible projects also supported by "subsidized energy financing." For projects placed in service after December 31, 2008, this limitation no longer applies.
Solar water-heating property 30 for systems placed in service by 12/31/2019 26 for systems placed in service after 12/31/2019 and before 22 for systems placed in service after 12/31/2020 and before.