| Product Category | Product Type | Tax Credit Specification | Tax Credit | Notes |
|---|---|---|---|---|
| Insulation | Insulation | Meets 2009 IECC & Amendments | 30% of cost, up to $1,5001 |
For insulation to qualify, its primary purpose must be to insulate (example: insulated siding does not qualify). Check to see if you have Home Performance with ENERGY STAR in your areas. Adding insulation to your home is covered. |
| Windows & Doors | Exterior Windows and Skylights |
Before June 1, 2009: Must meet ENERGY STAR criteria After June 1, 2009: U factor <= 0.30 SHGC <= 0.30 |
30% of cost, up to $1,5001 |
Not all ENERGY STAR labeled windows and skylights qualify for tax credit. |
| Storm Windows | In combination with the exterior window over which it is installed:
|
30% of cost, up to $1,5001 | ||
| Exterior Doors | Before June 1, 2009: Must meet ENERGY STAR criteria After June 1, 2009: U factor <= 0.30 SHGC <= 0.30 |
30% of cost, up to $1,5001 |
Not all ENERGY STAR doors will qualify. |
|
| Storm Doors | In combination with a wood door over which it is installed:
|
30% of cost, up to $1,5001 | ||
| Roofing | Metal Roofs, Asphalt Roofs |
All ENERGY STAR qualified metal and reflective asphalt shingles | 30% of cost, up to $1,5001 | |
| HVAC | Central A/C | Split Systems: EER >=13 SEER >= 16 Package systems: EER >= 12 SEER >= 14 |
30% of cost, up to $1,5001 |
For a list of qualified products, read this FAQ. Note — not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR criteria. |
| 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 $1,5001 | ||
| Natural Gas or Propane Furnace |
AFUE >= 95 |
30% of cost, up to $1,5001 |
For a partial list of qualifying products go to: Air-Conditioning, Heating, Refrigeration Institute (AHRI) Not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR criteria for furnaces, boilers. |
|
| Oil Furnace |
AFUE >= 90 |
30% of cost, up to $1,5001 | ||
| Gas, Propane, or Oil Hot Water Boiler |
AFUE >= 90 |
30% of cost, up to $1,5001 | ||
| Advanced Main Air Circulating Fan | No more than 2% of furnace total energy use. Read this FAQ if the fan qualifies, but the furnace does not. | 30% of cost, up to $1,5001 | ||
| Water Heaters | Gas, Oil, Propane Water Heater | Energy Factor >= 0.82 or a thermal efficiency of at least 90%. |
30% of cost, up to $1,5001 |
All ENERGY STAR gas tankless water heaters will qualify. There are currently no ENERGY STAR qualified gas storage tank or gas condensing water heaters that qualify. View ENERGY STAR criteria for water heaters. For a partial list of qualifying products go to: Air-Conditioning, Heating, Refrigeration Institute (AHRI) |
| Electric Heat Pump Water Heater | Same criteria as ENERGY STAR: Energy Factor >= 2.0 | 30% of cost, up to $1,5001 |
All ENERGY STAR electric heat pump water heaters qualify for the tax credit. |
|
| Biomass Stove | Biomass Stove |
Stove which burns biomass fuel 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 $1,5001 | View FAQ on biomass stoves. |
| Geo-Thermal Heat Pump | Geo-Thermal Heat Pump |
Same criteria as ENERGY STAR: Closed Loop: |
30% of the cost |
All ENERGY STAR geo-thermal heat pumps qualify for the tax credit. Use IRS Form 5695 Must be “placed into service” before December 31, 2016. |
| 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 |
All ENERGY STAR solar water heaters qualify for the tax credit. 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 Turbines | Has nameplate capacity of not more than 100 kilowatts. | 30% of cost |
Use IRS Form 5695 Must be placed in service before December 31, 2016. |
| Fuel Cells | Residential Fuel Cell and microturbine system |
Efficiency of at least 30% and must have a capacity of at least 0.5 kW. |
30% of the cost, up to $500 per .5 kW of power capacity |
Use IRS Form 5695 Must be placed in service before December 31, 2016. |
| Cars | Hybrid gasoline-electric, diesel, battery-electric, alternative fuel, and fuel cell vehicles | Based on a formula determined by vehicle weight, technology, and fuel economy compared to base year models |
There is a 60,000 vehicle limit per manufacturer before a phase-out period begins. Toyota and Honda have already been phased out. Credit is still available for Ford, GM and Nissan. For more information visit: Fueleconomy.gov Use IRS Form 8910 Use IRS Form 3800 |
|
| Plug-in hybrid electric vehicles | $2,500–$7,500 |
The first 250,000 vehicles sold get the full tax credit (then it phases out like the hybrid vehicle tax credits). Effective January 1, 2009. |