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Federal Tax Credits for Energy Efficiency (Valid 2009 - 2010/2016)

HVAC
(2009 - 2010)

Central A/C Split Systems:
EER1 >=13
SEER2 >= 16

Package Systems:
EER >= 12
SEER >= 14
30% of cost, up to $1,500
 
Air Source Heat Pump Split Systems:
HSPF3>= 8.5
EER >= 12.5
SEER >= 15

Package Systems:
HSPF >= 8
EER >= 12
SEER >= 14
30% of cost, up to $1,500
 
Natural Gas or Propane Furnace AFUE4>= 95 30% of cost, up to $1,500
 
Oil Furnace AFUE >= 90 30% of cost, up to $1,500
 
Gas, Propane, or Oil Hot Water Boiler AFUE >= 90 30% of cost, up to $1,500

Water Heaters

Gas, Oil, Propane Water Heater Energy Factor >= 0.82
or a thermal efficiency
of at least 90%.
30% of cost, up to $1,500
 
Electric Heat Pump Water Heater Same criteria as ENERGY STAR:
Energy Factor >= 2.0
30% of cost, up to $1,500

Geothermal Heat Pump
(2009 - 2016)

Geothermal Heat Pump Same criteria as ENERGY STAR:
Closed Loop:
EER1 >= 14.1
COP5>= 3.3
Open Loop:
EER >= 16.2
COP >= 3.6
Direct Expansion:
EER >= 15
COP >= 3.5
30% of cost
 

1EER – Energy Efficiency Ratio
2SEER – Seasonal Energy Efficiency Ratio
3HSPF – Heating Seasonal Performance Factor
4AFUE – Annual Fuel Utilization Efficiency
5COP – Coefficient of Performance