Yes, what it's saying is that costs are capped at $2000 and the credit is capped at $600, which is based on ($2000)(.30).
Eligible projects for the heat pump credit include:
- Air-source heat pumps that meet specific energy efficiency standards.
- Heat pump water heaters.
- Biomass stoves and boilers.
Additionally, the installation costs for these projects are also included in the credit calculation.
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