Qualified Energy Efficient Products for Section 25C Tax Credits
1. Electric Heat Pumps – must achieve highest efficiency tier as established by Consortium
for Energy Efficiency – as in effect January 1, 2009
2. Central Air Conditioners – must achieve highest efficiency tier as established by
Consortium for Energy Efficiency – as in effect January 1, 2009
3. Water Heaters – natural gas, propane, or oil water heater which has an energy factor of
at least 0.82 or a thermal efficiency of at least 90%
4. Wood Stoves – has a 75% efficiency rating, as measured using a lower heating value
5. Natural Gas Furnace – must achieve an annual fuel utilization efficiency rate of not less
than 95
6. Natural Gas Hot Water Boiler – must achieve an annual fuel utilization efficiency rate of
not less than 90
7. Propane Furnace – must achieve an annual fuel utilization efficiency rate of not less
than 95
8. Propane Hot Water Boiler – must achieve an annual fuel utilization efficiency rate of not
less than 90
9. Oil Furnaces – must achieve an annual fuel utilization efficiency rate of not less than 90
10. Oil Hot Water Boiler – must achieve an annual fuel utilization rate of not less than 90
11. Windows – must have an U factor of 0.30 or less and a solar heat gain coefficient (SHGC)
of 0.30
12. Insulation – additional insulation must achieve the levels prescribed in the 2009
International Energy Conservation Code