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A tax credit property is an apartment complex owned by a landlord who participates in the federal low-income housing tax credit program. A tax credit property is an apartment complex owned by a landlord who participates in the federal low-income housing tax credit program.
(2) the amount of the residential energy property expenditures paid or incurred by the taxpayer during the tax year. Thus, the nonbusiness energy property credit is now a 10% credit, instead of a 30% credit. In addition, a taxpayerâs lifetime maximum nonbusiness energy property credit is no longer $1,500.Instead, it is now $500, of which no more than $200 may be for expenditures on windows.hus, the nonbusiness energy property credit is now a 10% credit, instead of a 30% credit. In addition, a taxpayerâs lifetime maximum nonbusiness energy property credit is no longer $1,500. Instead, it is now $500, of which no more than $200 may be for expenditures on windows.