A taxpayer installs solar electric property in their home in Year 1 for $20,000. The Residential Clean Energy Credit rate is 30%. The taxpayer's tax liability before credits is $4,000. What is the credit amount and treatment of any excess?

1. Calculate Credit: $20,000 * 30% = $6,000.<br/>2. Determine Type: Non-refundable personal credit.<br/>3. Apply Limit: Limited to tax liability ($4,000).<br/>4. Determine Excess treatment: Residential Clean Energy Credit allows carryforward of unused portion.<br/>5. Result: Use $4,000, Carryforward $2,000.