The American Recovery and Reinvestment Act of 2009-2010 was
signed on February 16, 2009. This
enables heating, air conditioning and indoor air quality customers to receive
tax credits. These credits apply to the
costs of installing qualifying high-efficiency products and other home
efficiency improvements.
This tax credit allots 30% of the installed cost of
qualifying high-efficiency heating and cooling improvements. The cumulative limit is $1,500 during the two
year incentive term. The terms of this
credit have been retroactive to January 1, 2009 to the expiration date of
December 31, 2010.
To file for
the credit use IRS FORM 5695. All
Comfort advises that you consult with your CPA to answer any further questions.
The list below contains high-efficiency heating and air conditioning units eligible for the tax credit.
|
Equipment |
Previous Requirement |
Current Requirement |
|
|
|
|
|
|
|
Electric Heat Pump |
(No Distinction) |
Split Heat Pumps |
Package Heat Pumps |
|
|
15 SEER |
15 SEER |
14 SEER |
|
|
13 EER |
12.5 EER |
12 EER |
|
|
9 HSPF |
8.5 HSPF |
8 HSPF |
|
|
|
|
|
|
Central Air Conditioners |
Split System |
|
|
|
|
15 SEER |
16 SEER |
|
|
|
12.5 EER |
13 EER |
|
|
|
|
|
|
|
|
Package System |
|
|
|
|
14 SEER |
14 SEER |
|
|
|
12 EER |
12 EER |
|
|
|
|
|
|
|
Water Heaters |
.80 Energy Factor |
.82 Energy Factor |
|
|
|
90% Thermal Efficiency |
90% Thermal Efficiency |
|
|
|
|
|
|
|
Natural Gas Furnace |
95% AFUE |
95% AFUE |
|