An individual or corporation that receives a credit certificate from the Administration may claim a credit against the individual’s or corporation’s State income tax for a specified taxable year in an amount that may not exceed the lessor of: For a qualifying energy storage system installed: On a residential property, $5,000; On a commercial property, $75,000; or 30 percent of the total installed costs of the qualifying energy storage system. The Administration may bifurcate the annual program budget to allow for a funding allocation for both residential and commercial participants.