Tax Policy Center

Fiscal Facts

October 14, 2019
Residential Energy Tax Credits by AGI
Fact: 
Residential energy credits benefit taxpayers with higher incomes more than others. In 2017, taxpayers with over $100,000 reported 47% of total AGI and claimed 54% of the credit amount, while those with under $25,000 reported 6% of AGI and claimed 1% of the credit.