Green Rewards from Uncle Sam

Quick Reference:

Tax Incentives for HVAC Systems

Item	Tax Credit	Tax Credit Requirements
Central A/C	30% of cost, up to $1,500*	Split Systems: EER ≥13, SEER ≥ 16 Package systems: EER ≥ 12, SEER ≥ 14
Air Source Heat Pumps	30% of cost, up to $1,500*	Split Systems: HSPF ≥ 8.5, EER ≥ 12.5, SEER ≥ 15 Package systems: HSPF ≥ 8, EER ≥ 12, SEER ≥ 14
Natural Gas or Propane Furnace	0% of cost, up to $1,500*	AFUE ≥ 95
Oil Furnace	0% of cost, up to $1,500*	AFUE ≥ 90
Gas, Propane, or Oil Hot Water Boiler	0% of cost, up to $1,500*	AFUE ≥ 90
Advanced Main Air Circulating Fan	0% of cost, up to $1,500*	No more than 2% of furnace total energy use.

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

Notes

AFUE for Furnaces: The Annual Fuel Utilization Efficiency (AFUE) measures the amount of fuel converted to space heat in proportion to the amount of fuel entering the furnace. This is commonly expressed as a percentage. For purposes of this agreement, the efficiency of a furnace shall be measured using AFUE. Test procedures have been developed to test AFUE by the Department of Energy (DOE). These procedures are specified in 10 Code of Federal Regulations part 430, Appendix N.

AFUE for Boilers: The Annual Fuel Utilization Efficiency (AFUE) measures the amount of fuel converted to space heat in proportion to the amount of fuel entering the boiler. This is commonly expressed as a percentage. The efficiency of a boiler shall be measured using AFUE. Test procedures have been developed to test AFUE by the Department of Energy (DOE). These procedures are specified in 10 CFR part 430.

Not all Energy Star rated HVAC systems will qualify.

For a list of qualifying central A/C and air source heat pumps go to the Consortium for Energy Efficiency product directory and click on "Air Conditioners". Then choose your CEE Tier by selecting "Residential Advanced Tier 3" for CAC Split Systems or "Residential Tier 2" for CAC Package Systems and ASHPs.

For a list of qualifying Gas, Propane or Oil furnaces and boilers go to the Gas Appliance Manufacturing Association website.