Green Rewards from Uncle Sam

Quick Reference:

Tax Incentives for Windows and Doors

Item	Tax Credit	Tax Credit Requirements
Exterior Windows, Doors and Skylights	30% of cost, up to $1,500*	U-factor rating of .30 or less Solar Heat Gain Coefficient (SHGC) of .30 or less
Storm Windows	30% of cost, up to $1,500*	Meets International Energy Conservation Code (IECC) in combination with the exterior window with which it is installed.
Storm Doors	0% of cost, up to $1,500*	Used in combination with a wood door assigned a default U-factor by the IECC.

*subject to $1,500 maximum for all improvements combined

Notes

The U-factor, or U-value, is an energy-performance rating that measures the heat loss for a window or door. Lower U-values indicate that the window or door is better insulated and more resistant to heat loss.

The SHGC rating, another energy-performance rating, is expressed as a value between 0 and 1 and measures the amount of solar radiation transferred through a window. The lower a window's SHGC, the less solar heat is transmitted. Both the U-factor and SHGC rating are typically listed on the NFRC sticker displayed on newer doors and windows.

The NFRC, or National Fenestration Rating Council, is a federally recognized organization that determines the energy performance of windows, doors and skylights.