Find out what's changed for the Federal Tax Credit for Energy Efficient Homes

1. Presented by SkyeTec

2.  The Energy Efficient Home Tax Credit
was extended to cover homes sold or
leased in 2012 & 2013.
 Eligible credit recipients: builder or
producer of the home.

3.  $2,000 tax credit for homes that have a
50% improvement on HVAC load over the
2006 International Energy Conservation
Code(IECC) and 10% improvement on
envelope over the 2006 IECC.
 New baseline changed from 2003 IECC
w/2004 supplement to the 2006 IECC.

4.  ACH50 is tighter, representing a
25% drop in HVAC load
 Window performance is more
stringent in some climate zones

5.  Window to floor area ratio is 18% on
homes with a 18% window to floor
area ratio or greater
 Homes with less than 18% window
to floor area ratio are now
compared to the actual window to
floor area ratio for that home

6.  With most builders building homes
with less than 18% window to floor
area ratio, increasing the HVAC
efficiency will no longer work, they
will now have to increase insulation
R-values for the envelope.

7.  www.irs.gov
 www.energystar.gov
 www.natresnet.org