"The HRTC is based on eligible expenses for work performed or goods acquired after January 27, 2009, and before February 1, 2010. Eligible expenses for goods acquired during this period, even if they are installed after January 2010, will still qualify. If an eligible expense involves work performed by a contractor or a third party, and the work is not completed by the end of the eligible period, only the portion that is completed before February 1, 2010 will qualify even if a payment has been made."