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Residential Central Air Conditioners and Air Source Heat Pumps Federal tax credit information |
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Federal tax credit information The Energy Policy Act of 2005 includes federal tax credits for many types of home improvements, including certain high-efficiency heating and cooling equipment.
Central Air Conditioners
Split Central Air Conditioning Systems
Packaged Central Air Conditioning Systems
SEER: Seasonal Energy Efficiency Ratio
The CEE Directory of ARI (Air Conditioning Refrigeration Institute) Verified Equipment allows you to search for central air conditioning systems that their manufacturers claim meet CEE's Tier 2 specifications. Please note that the CEE Directory does not contain all air conditioners that may meet these specifications.
Air Source Heat Pumps For the tax credit for air source heat pumps, the efficiency standard specified by the Energy Policy Act of 2005 is for "an electric heat pump which has a heating seasonal performance factor (HSPF) of at least 9, a seasonal energy efficiency ratio (SEER) of at least 15, and an energy efficiency ration (EER) of at least 13."
Further information: The Internal Revenue Service has published guidance on these tax credits, including further eligibility criteria and available tax credit amounts: Internal Revenue Bulletin: 2006-11. Taxpayers must complete IRS Form 5695 to apply for the tax credit. The ENERGY STAR website also has helpful information about these tax credits and others provided in the law for energy efficient products. The foregoing information was posted on August 22, 2007 and is published by CEE for informational purposes only. CEE does not undertake to revise or update the information. This information is not meant to substitute for tax advice from a tax professional. Please consult your tax advisor for information regarding your individual circumstances and specific eligibility for this and other tax credits.
1Section 1333(a) of the Energy Policy Act of 2005, Pub. L. No. 109-58, 199 Stat. 594 (2005) |
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