ENERGY POLICY ACT OF 2005

SUMMARY OF TAX CREDITS FOR HOMEOWNERS

Product Category

Product Type

Tax Credit Specification

Tax Credit

Notes

Windows & Doors

Exterior Windows and Skylights

ENERGY STAR qualified OR meets IECC

10% of cost, up to $200 for all windows, skylights and storm windows

All ENERGY STAR labeled windows and skylights qualify for tax credit. Installation costs are not included.

Storm Windows

Meets IECC in combination with the exterior window over which it is installed, for the applicable climate zone

10% of cost, up to $200 for all windows, skylights and storm windows

Manufacturer Certification Statement will list classes of exterior window (single pane, clear glass, double pane, low-E coating, etc.) that a product may be combined with to be eligible in specific climate zones.

Exterior Doors

Meets IECC

10% of cost, up to $500

ENERGY STAR doors will almost always qualify, except for certain parts of California. Installation costs are not included.

.

Storm Doors

In combination with a wood door assigned a default U-factor by the IECC

10% of cost, up to $500

Eligibility will be confirmed by manufacturer and documented in the Manufacturer Certification Statement

Roofing

Metal Roofs

ENERGY STAR qualified

10% of cost, up to $500

All ENERGY STAR labeled metal roofs qualify for the tax credit.

Must be expected to last 5 years OR have a 2 year warranty.

Installation costs are not included.

Insulation

Insulation

Meets 2000 IECC & Amendments

10% of cost, up to $500

For insulation to qualify, its primary purpose must be to insulate. (example: vapor retarders are covered, siding does not qualify).

Must be expected to last 5 years OR have a 2 year warranty

Installation costs are not included.

HVAC

Central A/C

$300

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

Air Source Heat Pumps

HSPF 9 EER 13 SEER 15

$300

Note - not all ENERGY STAR products will qualify for the tax credit. The ENERGY STAR specification is:

HSPF 8.2 EER 11.5 SEER 14 Split systems

HSPF 8 EER 11 SEER 14 Package systems

Geo-Thermal Heat Pump

Same criteria as ENERGY STAR:

$300

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

Gas, Oil, Propane Furnace or Hot Water Boiler

AFUE 95 for both furnaces and boilers

$150

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

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

AFUE 90 for furnaces/AFUE 85 for boilers

Advanced Main Air Circulating Fan

No more than 2% of furnace total energy use

$50

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