An individual can take the 30% credit up to a $2,000 cap for photovoltaics, while also taking the credit up to a separate $2,000 cap for solar water heating. The credit may be carried over to future years. Business entities have no cap on the total credit amount, provided they have a sufficient tax liability. Businesses have two years in which to take the credit.

source: FLASEIA (Florida Solar Energy Industries Association)