Tax Credits

                                                              

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13 SEER Minimum

R22 Phase out.

Home Comfort

 

ENERGY POLICY ACT OF 2005
DRAFT SUMMARY OF TAX CREDITS FOR HOMEOWNERS¹

Product Category Product Type Tax Credit Specification Tax Credit ENERGY STAR Specification
HVAC Central A/C EER 12.5/SEER 15 Split Systems
EER 12/SEER 14 Package systems
$300 EER 11.5/ SEER 14 Split systems
EER 11/SEER 14 Package systems
Air Source Heat Pumps HSPF 9 EER 13 SEER 15 $300 HSPF 8.2 EER 11.5 SEER 14 Split
HSPF 8 EER 11 SEER 14 Package
Geo-Thermal Heat Pump EER 14.1 COP 3.3 Closed Loop
EER 16.2 COP 3.6 Open Loop
EER 15 COP 3.5 Direct Expansion
$300 EER 14.1 COP 3.3 Closed Loop
EER 16.2 COP 3.6 Open Loop
EER 15 COP 3.5 Direct Expansion
Gas, Oil, Propane Water Heater Energy Factor 0.80 $300 N/A
  Electric Heat Pump Water Heater Energy Factor 2.0 $300 N/A
  Gas, Oil, Propane Furnace or Hot Water Boiler AFUE 95 $150 AFUE 90 for furnaces
AFUE 85 for boilers
  Advanced Main Air Circulating Fan No more than 2% of furnace total energy use $50 N/A

¹ For calendar years 2006 and 2007 only.