Federal Tax Credits for Energy Efficiency

On February 17, 2009, President Obama signed a stimulus bill (The American Recovery and Reinvestment Act of 2009) that made some significant changes to the energy efficiency tax credits. The highlights are:

• The tax credits that were previously effective for 2009, have been extended to 2010 as well.
• The tax credit has been raised from 10% to 30%.
• The tax credits that were for a specific dollar amount have been converted to 30% of the cost.
• The maximum credit has been raised from $500 to $1500 for the two years (2009–2010). However, some improvements such as geothermal heat pumps, solar water heaters, and solar panels are not subject to the $1,500 maximum.
• The $200 cap on windows has been removed.

¹Subject to a $1,500 maximum per homeowner for all improvements combined.
²A Manufacturer’s Certification is a signed statement from the manufacturer certifying that the product or component qualifies for the tax credit. The IRS encourages manufacturers to provide these Certifications on their website to facilitate identification of qualified products. Taxpayers must keep a copy of the certification statement for their records, but do not have to submit a copy with their tax return.

IECC simplified prescriptive  requirements for windows	Climate Map
(Table 402.1 in the 2004 IECC supplement) Climate Zone Fenestration U-Factor Fenestration SHGC 1 1.20 0.40 2 0.75 0.40 3 0.65 0.40 4 except marine 0.40 None 5 to 8 & marine 4 0.35 None

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