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FEDERAL
• You can claim a tax credit equal to 30% of spending on qualified geothermal heat pump property and has no limit for property placed in service after January1, 2009. This credit can be used for both regular income taxes and alternative minimum taxes. If your credit is higher than your income tax liability, then the balance will be used in the future.
STATE
Qualifying systems include: 
• Energy Star qualified Geothermal Heat Pump Systems
• Solar Powered Water Heaters