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 (ex $300 for a Central AC), 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

HVAC contractors should be aware that the $1,500 limit applies to many types of energy efficient home improvements, including windows and doors, roofing shingles, and insulation. All of these contractors will be competing for the work related to these tax credits. Homeowner may only claim $1500 in total for any improvements and can choose to use the entire credit toward the installation of one appliance.

Associations

• HARDI - Heating, Airconditioning & Refrigeration Distributors International
• ACCA - Air Conditioning Contractors of America (membership required)
• AHRI - Air-Conditioning, Heating, and Refrigeration Institute
  • AHRI DIRECTORY - Directory of Certified Product Performance
• CEE - Consortium for Energy Efficiency

Government Agencies

• EnergyStar - Federal Tax Credits for Energy Efficiency
• Recovery.gov - Recovery.gov is a website that lets you, the taxpayer, figure out where the money from the American Recovery and Reinvestment Act is going.
• IRS - Tax Provisions in the American Recovery and Reinvestment Act of 2009

Blogs

• HVAC Tax Credit FAQ Blog from HARDI
  HARDI has launched a blog, www.energyefficiencycredits.blogspot.com, specifically designed to catalog and store questions about the new HVAC tax credits passed as part of the stimulus bill. HVACR professionals can subscribe to the blog's feed to receive real-time updates of the latest questions and answers regarding these important tax credits

• Hot Air! - The ACCA Government Relations Blog
  Check out the latest legislative and regulatory news affecting your business (along with some just plain weird goings-on in Washington). Many topics on the Stimulus Bill.

Manufacturers - Qualifying Equipment

• Fujitsu - Mini-Split Heat Pumps
  9RLQ, 12RLQ, 9RLS, 12RLS, 15RLQ
  Certification Statement

• Takagi - Tankless Water Heaters
  TK3 (Natural & LP)

• HydroHeat - Geothermal
  Geothermal heat pumps must have either a desuperheater or the on-demand domestic hot water option to qualify for the 30% tax credit.
  Following is a link to the ENERGYSTAR website FAQ section that addresses this issue. www.energystar.gov

• Amana - Gas Furnaces, Air Conditioners and Heat Pumps
  AMV9, AMH95, ASX16, ASX18, ASZ16, ASZ18
  Note: Verify all equipment with AHRI Directory.

• Goodman - Gas Furnaces, Air Conditioners and Heat Pumps
  GMV95, GMH95, SSX16, SSZ16
  Note: Verify all equipment with AHRI Directory.

• Buderus - Wall-hung Gas Boilers
  GB142

• Buderus Solar - Solar Collectors