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 percent of cost, up to $200 for all windows, skylights and storm windows | All ENERGY STAR labeled windows and skylights qualify for tax credit.Learn more about ENERGY STAR qualified windows and skylights.  Installation costs are not included.
For tax purposes, save your receipt and either the ENERGY STAR label from all your new windows OR the Manufacturer's Certification Statement. |
Storm Windows | Meets IECC in combination with the exterior window over which it is installed, for the applicable climate zone | 10 percent 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.)4 that a product may be combined with to be eligible in specific climate zones. Installation costs are not included. Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
Exterior Doors | Meets IECC | 10 percent of cost, up to $500 | ENERGY STAR doors will almost always qualify, except for certain parts of California4. Learn more about ENERGY STAR qualified doors. Installation costs are not included. Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
Storm Doors | In combination with a wood door assigned a default U-factor by the IECC, and does not exceed the default U-factor requirement assigned to such combination by the IECC | 10 percent of cost, up to $500 | Eligibility will be confirmed by manufacturer and documented in the Manufacturer Certification Statement Installation costs are not included. Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
Roofing | Metal Roofs | ENERGY STAR qualified | 10 percent 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. Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
Insulation | Insulation | Meets 2000 IECC & Amendments | 10 percent 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. Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
HVAC | Central A/C | EER >12.5/SEER > 15 Split Systems
EER > 12/SEER > 14 Package systems | $300 | 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 Tier 2."
Note - not all ENERGY STAR products will qualify for the tax credit. The ENERGY STAR specification is:
EER > 11.5/ SEER > 14 Split systems
EER > 11/SEER > 14 Package systems Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
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 Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
Geo-Thermal Heat Pump | Same criteria as ENERGY STAR:
EER > 14.1 COP > 3.3 Closed Loop
EER > 16.2 COP > 3.6 Open Loop
EER > 15 COP > 3.5 Direct Expansion | $300 | All ENERGY STAR labeled geo-thermal heat pumps qualify for the tax credit. Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
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. The ENERGY STAR specification is:
AFUE > 90 for furnaces
AFUE > 85 for boilers Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
Advanced Main Air Circulating Fan | No more than 2 percent of furnace total energy use | $50 | For a partial list of qualifying products go to the Gas Appliance Manufacturing Association Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
Water Heaters | Gas, Oil, Propane Water Heater | Energy Factor > 0.80 | $300 | Only some tankless water heaters currently qualify. This is over 33 percent more efficient than the current federal standard. For a partial list of qualifying products go to the Gas Appliance Manufacturing Association. Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
Electric Heat Pump Water Heater | Energy Factor > 2.0 | $300 | This is more than twice as efficient as the current federal standard. Manufacturer's Certification Statement required. For tax purposes, save your receipt and the Manufacturer's Certification Statement. |
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 percent of cost, up to $2,000 | |
Photovoltaic Systems | Photovoltaic systems must provide electricity for the residence, and must meet applicable fire and electrical code requirement. | 30 percent of cost, up to $2,000 | |
Fuel Cells | Fuel Cells | Efficiency of at least 30 percent and must have a capacity of at least 0.5 kW. | 30 percent of the cost, up to $1000 per kW of power that can be produced | |