HVAC

Central A/C

Split Systems:
EER >=13
SEER >= 16

Package systems:
EER >= 12
SEER >= 14

30% of cost, up to $1,500²

For a list of qualified products, go to the Consortium for Energy Efficiency product directory, click on the Air Conditioners and in the “CEE Tier” enter “Residential Advanced Tier 3” for CAC Split Systems, and "Residential Tier 2" for CAC package systems and ASHPs.

Note — not all ENERGY STAR products will qualify for the tax credit.

ENERGY STAR Spec (same for CAC and ASHP):

Split Systems:
HSPF >= 8.2
EER >= 12
SEER >= 14.5

Package systems:
HSPF >= 8
EER >= 11
SEER >= 14

Air Source Heat Pumps

Split Systems:
HSPF >= 8.5
EER >= 12.5
SEER >= 15

Package systems:
HSPF >= 8
EER >= 12
SEER >= 14

30% of cost, up to $1,500²

Natural Gas or Propane Furnace

AFUE >= 95

30% of cost, up to $1,500²

For a list of qualifying products go to the Gas Appliance Manufacturing Association

Not all ENERGY STAR products will qualify for the tax credit.

ENERGY STAR Spec:

Gas Furnaces: AFUE >= 90

Oil Furnaces: AFUE >= 85

Boilers: AFUE >= 85

Oil Furnace

AFUE >= 90

30% of cost, up to $1,500²

Gas, Propane, or Oil Hot Water Boiler

AFUE >= 90

30% of cost, up to $1,500²

Advanced Main Air Circulating Fan

No more than 2% of furnace total energy use

30% of cost, up to $1,500²

For a partial list of qualifying products go to the Gas Appliance Manufacturing Association

Geo-Thermal Heat Pump

Geo-Thermal Heat Pump

Same criteria as ENERGY STAR:

Closed Loop:
EER >= 14.1
COP >= 3.3

Open Loop:
EER >= 16.2
COP >= 3.6

Direct Expansion:
EER >= 15
COP >= 3.5

30% of the cost - NOT subject to $1,500 cap

All ENERGY STAR labeled geo-thermal heat pumps qualify for the tax credit.

Use IRS Form 5695

Must be “placed into service” between Jan. 1, 2008–Dec. 31, 2016.

Water Heaters

Gas, Oil, Propane Water Heater

Energy Factor >= 0.82
or a thermal efficiency of at least 90%.

30% of cost, up to $1,500²

Not all ENERGY STAR gas storage and gas condensing water heaters will qualify for the tax credit. All ENERGY STAR gas tankless models will qualify.

ENERGY STAR criteria:

Gas Storage:
Energy Factor >= .62

Gas Tankless:
Energy Factor >= 0.82

Gas Condensing:
Energy Factor >= 0.8

For a partial list of qualifying products go to the Gas Appliance Manufacturing Association

Electric Heat Pump Water Heater

Same criteria as ENERGY STAR: Energy Factor >= 2.0

30% of cost, up to $1,500²

All ENERGY STAR qualified electric heat pump water heaters qualify for the tax credit.

Biomass Stove

Biomass Stove

Stove which burns biomass fuel⁵ to heat a home or heat water.

Thermal efficiency rating of at least 75% as measured using a lower heating value.

30% of cost, up to $1,500²

Solar Energy Systems

Solar Water Heating

At least half of the energy generated by the “qualifying property” must come from the sun. Homeowners may only claim spending on the solar water heating system property, not the entire water heating system of the household.

The credit is not available for expenses for swimming pools or hot tubs.

The water must be used in the dwelling.

The system must be certified by the Solar Rating and Certification Corporation (SRCC).

30% of cost

Use IRS Form 5695

Must be placed in service before December 31, 2016.

Photovoltaic Systems

Photovoltaic systems must provide electricity for the residence, and must meet applicable fire and electrical code requirement.

30% of cost

Use IRS Form 5695

Must be placed in service before December 31, 2016.

Small Wind Energy Systems

Residential Small Wind Energy Systems

30% of the cost

Must be placed in service by December 31, 2016.

Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.

Not limited to $1,500 cap.