Spray Foam Manufacturer Statements
A Manufacturer's Certification Statement certifies that the following insulation materials are “Eligible Building Envelope Components” that qualify for the Federal Tax Credit for existing
homes which is allowed under the American Recovery and Reinvestment Tax Act of 2009.
http://www.sprayfoamdirect.com/benefits/tax_credit.php
"Placed in Service"
The IRS defines "placed in service" as when the property is ready and available for use.
It Does Not mean when the product was was purchased, But the day the installation is complete and you are able to use your new product!