Qualifying Equipment for Tax Credits
Credits Limited to 30% of Installed Costs (up to $1,500, except for geothermal) in the tax years 2009 and 2010.
Equipment	Minimum Energy Efficiency Standard to Qualify for Tax Credit
Electric Air Source Heat Pumps	Split Heat Pumps	Package Heat Pumps
	15 SEER	14 SEER
	12.5 EER	12 EER
	8.5 HSPF	8 HSPF
Central Air Conditioners	Split System	Package System
	16 SEER	14 SEER
	13 EER	12 EER
Geothermal Heat Pump*	Closed Loop	Open Loop	Direct Expansion
Credit is equal to 30% of total installed cost, no $ limit.	16.1 EER	18.2 EER	16 EER
	3.5 COP	3.8 COP	3.6 COP
Natural Gas Furnace	95% AFUE
Natural Gas Hot Water Boiler	90% AFUE
Propane Furnace	95% AFUE
Propane Hot Water Boiler	90% AFUE
Oil Furnace	90% AFUE
Oil Hot Water Boiler	90% AFUE
Gas, Oil or Propane Water Heaters	.82 Energy Factor
	90% Thermal Efficiency
Electric Heat Pump Hot Water Heater	2.0 Energy Factor
Wood Stoves	75% Thermal Efficiency as measured using a lower heating value.
Advanced Main Air Circulating Fan (ECMs)	No more than 2% of furnace total energy use