The nonbusiness energy credit, which is for adding insulation and certain other energy improvements to a principal residence, has been extended through 2020. The credit for solar and certain other renewable energy added to a principal residence or vacation home applies for 2020, 2021 and 2022 at the rate of 26% (it was 30% prior to 2020). The credit will be 22% in 2023, but zero thereafter unless Congress extends it.
An amount of gain on the sale of certain depreciable property that is treated as ordinary income in the case of personal property. Recapture is computed on Form 4797.