The document summarizes federal tax credits available in the United States for energy efficient home improvements between 2009-2016. It provides details on eligible residential improvements like insulation, windows, doors, HVAC systems, and solar panels. To qualify for tax credits, improvements must meet minimum efficiency standards like SEER ratings and insulation R-values. The tax credits provided 30% of costs up to $1,500 for improvements made from 2009-2010, and 30% of costs with no upper limit for improvements made from 2016 and beyond.

1. Federal Tax Credits: Energy Efficiency Tax Credits for Consumers

2. Two Tax Credit Cycles 2009-2010 30% of Cost up to $1500 Primary Residence Only Some include installation costs Thru 2016 30% of Cost (No Upper Limit) Primary & Second Homes

3. 2009-2010 Insulation Windows & Doors Roofs (Metal & Asphalt) HVAC Equipment Water Heaters (non-solar) Biomass Stoves Note: Not all items with an ENERGY STAR label qualify

4. 2009-2010 Existing Houses Only Installation Costs Not Covered Windows & Doors Insulation Roofs Installation Costs Covered HVAC Equipment Water Heaters (non-solar) Biomass Stoves

5. Insulation Meet 2009 Building Code Primary purpose must be insulation Insulated Siding does not qualify Comments To show compliance for some types requires performance modeling (e.g., HERS Rating) Foamed Roofline @ R-19

6. Windows & Doors Exterior Windows & Skylights U-factor  0.30, SHGC  0.30 Storm Windows Existing + Storm Combination U  0.3, SHGC  0.3 Exterior Doors & Storm Doors U-factor  0.30, SHGC  0.30

7. Roofing Metal Roofing ENERGY STAR Qualified Asphalt Roofing ENERGY STAR Qualified

8. HVAC Equipment: Air Conditioners Split-System (common in houses) SEER  16 & EER  13 Package Systems (common in hotels) SEER  14 & EER  12 Comments Air Handler will probably need to be replaced too Savings may be better with lower SEER systems

9. HVAC Equipment: Heat Pumps Split-System (common in houses) SEER  15, EER  12.5, & HSPF  8.5 Package Systems (common in hotels) SEER  14, EER  12, & HSPF  8 Comments Air Handler will probably need to be replaced too Savings may be better with lower SEER systems

10. HVAC Equipment: Furnaces Fossil Fuel Furnaces Natural Gas: AFUE  0.95 Propane Furnace: AFUE  0.95 Oil Furnace: AFUE  0.90 Fossil Fuel Hot Water Boiler Gas, Propane, & Oil: AFUE  0.90 Advanced Main Air Circulating Fan Energy use < 2% total furnace energy use Must upgrade furnace too

11. Water Heaters (Non-Solar) Fossil Fuel (Gas, Oil, Propane) Energy Factor  0.82 Electric Heat Pump Water Heater Energy Factor  2.0 Comments No current storage tank (common) type qualify Only gas tankless water heaters qualify now Electric storage & tankless units don’t qualify

12. Biomass Stoves What is it? Stove burning biomass fuel to heat home or water Biomass Any plant-derived fuel available on a renewable or recurring basis Agricultural Crops and Trees Wood, Wood Waste & Residues (incl. wood pellets) Plant (incl. aquatic plants), grasses, residues, & fibers.

13. Through 2016 Geothermal Heat Pumps Solar Panels Solar Water Heaters Small Wind Energy Systems Fuel Cells

14. Through 2016 Existing Houses & New Construction All Installation Costs Covered Geothermal Heat Pumps Solar Panels Solar Water Heaters Small Wind Energy Systems Fuel Cells

15. Geothermal Heat Pumps Same criteria as ENERGY STAR Closed Loop EER  14.1, COP  3.3 Open Loop EER  16.2, COP  3.6 Direct Expansion EER  15.0, COP  3.5 Comments Installation may not be possible in subdivisions because trucks & other equipment will tear up yards, including neighbors

16. Solar Energy Systems: Water Heater At least half energy must come from the sun Domestic water heating only No swimming pools or hot tubs Must be Certified Solar Rating and Certification Corporation (SRCC) May claim spending solar portions only Can’t claim entire hot water system

17. Solar Energy Systems: Solar Power Must Provide electricity to the residence Meet fire codes Meet electrical codes Comments Must have clear view of southern sky: SE  SW

18. Small Wind Energy Systems Residential Small Wind Turbine Nameplate capacity  100 kW Comments Not likely to have much consistent wind in Georgia

19. Fuel Cells Residential Fuel Cell Micro Turbine System Efficiency Efficiency  30% Capacity  0.5 kW

20. How Do I Get the Tax Credit? Placed in Service 1 Jan 09 - 31 Dec 10 1 Jan 09 - 31 Dec 16 Manufacturer Certification Statement Encouraged to be on manufacturers websites Collect it from installer IRS Form 5695

21. More Information ENERGY STAR Website Federal Tax Credits for Energy Efficiency www.energystar.gov/index.cfm?c=tax_credits.tx_index

22. To Get Desired Benefits . . . Air Seal Building Envelope Walls Floors Ceilings / Rooflines Add Effective Insulation Walls, Floors, Ceilings/Rooflines Attic Kneewalls Consider a Home Performance Assessment