Tax Credit Info
D & S Comfort Control
Affordable Heating & A/C
Serving Central and Eastern Connecticut
(860) 450-1452
This page is to try to explain the tax credits available to homeowners
EnergyStar.gov
Summary of Tax
Credits
Click
Here!
For American
Standard Tax
Credit
Certificate Click
Here!
IRS Tax Credit
Info Click
Here!
Complete List of
Tax Credit eligible
Products (need part
numbers)
Click
Here!
The Tax Credit offered is somewhat confusing and must be verified by the manufacturer before assuming the
product qualifies. A Tax Credit Certificate
MUST be available from the manufacturer in order to receive the Tax
Credit. The information is just for reference and should be verified with each manufacturer.
CT Energy Efficiency(CL&P) Rebate program Click Here!
                                                     Federal Tax Credit Info for 2009

                                                    Home Heating & Cooling Equipment
What are the incentives for home heating & cooling equipment?

Please note that these incentives have changed as of January 17, 2009.
Purchasers of highly efficient heating, cooling, and water heating equipment can take tax credits of 30% of installed cost for
purchasing qualifying equipment, as detailed below. These credits are available for systems placed in service from January
1, 2009, through December 31, 2010. There is a $1,500 cap on the credit per home, including the amount received for
insulation, windows, air and duct sealing.

What types of equipment qualify?

* High-efficiency gas, oil, and propane furnaces and boilers
* High-efficiency central air conditioning units, including air-source heat pumps
* NEW - Ground-source or geothermal heat pumps
* NEW - Biomass Stoves
* High-efficiency fans for heating and cooling systems
* High-efficiency water heaters, including heat pump water heaters

What are the efficiency requirements to qualify for the credits?

Manufacturers and retailers should be able to help you tell whether a specific product qualifies.

The qualification specifications are:

* Furnaces and Boilers: Furnaces must meet an Annual Fuel Use Efficiency (AFUE) 95 or higher, Boilers must meet an AFUE
of 90 or better.
* Central Air Conditioning Units:
   o Central air conditioning units and air-source heat pumps must meet the highest tier standards set by the Consortium for
Energy Efficiency (CEE) as of February 17, 2009, which in most cases requires a Seasonal Energy Efficiency Ratio (SEER)
of 16. SEER measures performance throughout the cooling season. More information on the
CEE specification.
* Biomass Stoves: Stoves must have a thermal efficiency of 75% as measured using a lower heating value, and be used to
heat a dwelling unit or heat water for use in the same. The law defines biomass fuel as anything from agricultural crops,
trees, wood wastes & residues to pellets, plants, grasses and fibers.
* Fans for heating and cooling systems: fan uses no more than 2% of total heating system energy use, as defined by DOE
test procedure. For more information, see the
Gas Appliance Manufacturers Association web site.
* Water Heaters:
   o Gas or propane water heaters—Energy Factor of at least 0.82, or a thermal efficiency of at least 90%.
   o Heat pump water heaters—Energy Factor of at least 2.0

Where must the equipment be used?

Under guidance issued by the IRS, equipment is eligible if installed in a home occupied by a taxpayer as their principal
residence at the time the equipment is installed. This implies that equipment in new homes is generally not eligible since in
new homes equipment is generally installed prior to occupancy. However, efficient equipment in new homes can help that
home qualify for the new home tax credit.
What do I need to do to qualify for the incentives?

Under the IRS rules, manufacturers need to certify that specific measures are eligible. Homeowners should obtain a copy of
this certification when buying these products from the manufacturer, contractor or retailer. Certifications need not be
submitted to the IRS, but should be kept on file in case the IRS has questions. Homeowners should also make notes on when
each eligible measure is installed- only measures "placed in service" in 2009 or 2010 are eligible.

To apply for the incentive, use IRS form 5695.

Where can I find out more about qualifying products?

* Furnaces and Boilers: Information on qualifying equipment can be found at:
   o
Gas Appliance Manufacturers Association
   o Energy Star (furnaces)
   o Energy Star (boilers)
   o U.S. Department of Energy
   o American Council for an Energy
* Central Air Conditioning Units and Heat Pumps: Information on qualifying equipment can be found at the Consortium for
Energy Efficiency web site. ACEEE and DOE also have general information.
   o
Consortium for Energy Efficiency
   o American Council for an Energy
   o U.S. Department of Energy (heat pumps)
   o U.S. Department of Energy (cooling systems)
* Biomass Stoves
   o
Pellet Fuels Institute
* Fans for Heating and Cooling Systems: See the Gas Appliance Manufacturers Association (GAMA) Directory
   o
Gas Appliance Manufacturers Association
* Water Heaters: Information on which equipment meets the required Energy Factor levels can be found in a directory
published by AHRI. More general information can be found on the ACEEE and DOE websites:
   o
Air Conditioning, Heating, and Refrigeration Institute (AHRI)
   o American Council for an Energy-Efficient Economy
   o U.S. Department of Energy
For RUUD Tax
Credit
Certificate Click
Here!
For Fujitsu
Ductless A/C
Tax Certificate
Click
Here!
NEW! CL&P Rebate for Ductless Heat Pumps
This program gives a rebate to those with existing electric heat that convert to a ductless heat pump (Mitsubishi)
For Information click HERE
For rebate form click HERE