IRA Program
EEHIC (new 25C#)
Desc
Energy Efficient Home Improvement Credit (previously 25C)
Type
Tax Credit
Eligible Claim Dates
Qualified Property placed in Service after 12/31/2022 through 12/31/2032
HVAC Credits / Rebates
Up to 30% of qualified equipment or up to:
Heat Pump, Split (NORTH) = $2,000 (exception for hp's)
Heat Pump, Split (SOUTH) = $2,000 (exception for hp's)
Heat Pump, PAC (NORTH) = $2,000 (exception for hp's)
Heat Pump, PAC (SOUTH) = $2,000 (exception for hp's)
Heat Pump, Ductless (NORTH) = $2,000 (exception for hp's)
Heat Pump, Ductless (SOUTH) = $2,000 (exception for hp's)
AC, Split = $600
AC, PAC = $600
Furnace (gas)= $600
Furnace (oil) = $600
Energy Audit = $150
Labor can also be claimed
Limits
Total Annual Limit = $2,000 Heat Pumps & $1,200 for all others
Qualified Products
Heat Pump, Split (NORTH) = 15.2 SEER2, 10 EER2, 8.1 HSPF2
Heat Pump, Split (SOUTH) = 15.2 SEER2, 11.7 EER2, 7.8 HSPF2
Heat Pump, PAC (NORTH) = 15.2 SEER2, 10 EER2, 8.1 HSPF2
Heat Pump, PAC (SOUTH) = 15.2 SEER2, 10.6 EER2, 7.2 HSPF2
Heat Pump, Ductless (NORTH) = 16 SEER2, 9 EER2, 9.5 HSPF2
Heat Pump, Ductless (SOUTH) = 16 SEER2, 12 EER2, 9.0 HSPF2
AC, Split = 16 SEER2, 12 EER2
AC, PAC = 15.2 SEER2, 11.5 EER2
Furnace (gas)= 97%
Furnace (oil) = 90%
Eligibility
Open to any U.S.-based homeowner with a tax liability
Requirements
Must be principle residence
Cannot be combined with the HEEHRBP