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Q&A: What tax credits can I get for fixing up my home?

<p><span style="border-collapse: collapse; font-family: arial; font-size: 12px; line-height: normal; "><table border="0" cellspacing="0" style="border-collapse: collapse; " width="100%"><tbody><tr><td class="textcell" style="border-collapse: collapse; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; vertical-align: top; font-family: arial; font-size: 9pt; background-color: #ffffff; color: #000000; "><br /></td><td class="textcell" id="desc" style="border-collapse: collapse; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; vertical-align: top; font-family: arial; font-size: 9pt; background-color: #ffffff; color: #000000; "><p class="MsoNormal" style="color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; "><span style="font-size: 13px;">Question:</span></p><p class="MsoNormal" style="color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; "><span style="font-size: 13px; ">How has the new Stimulus bill affected the tax credits for energy efficient home improvements?</span></p></td></tr><tr><td style="color: #000000; border-collapse: collapse; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; vertical-align: top; font-family: arial; font-size: 9pt; "><img alt="" height="6" src="http://energystar.custhelp.com/rnt/rnw/img/trnsp.gif" style="border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; display: inherit; " width="1" /></td></tr><tr><td class="subtitle" style="border-collapse: collapse; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; vertical-align: top; font-weight: bold; font-family: arial; font-size: 9pt; background-color: #00b0f0; color: #ffffff; ">&#0160;</td><td class="subtitle" style="border-collapse: collapse; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; vertical-align: top; font-weight: bold; font-family: arial; font-size: 9pt; background-color: #00b0f0; color: #ffffff; ">Answer from Energy Star:</td></tr><tr><td class="textcell" style="border-collapse: collapse; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; vertical-align: top; font-family: arial; font-size: 9pt; background-color: #ffffff; color: #000000; ">&#0160;</td><td class="textcell" id="soln" style="border-collapse: collapse; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; vertical-align: top; font-family: arial; background-color: #ffffff; color: #000000; font-size: 9pt; "><p class="MsoNormal" style="color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 9pt; "><span style="font-size: 13px;"><br /></span></p><p class="MsoNormal" style="color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 9pt; "><span style="color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; ">On February 17, 2009, President Obama signed the &quot;Stimulus Bill&quot; (The American Recovery and Reinvestment Act of 2009) that made&#0160;significant changes to the energy efficiency tax credits. These changes apply to products &quot;placed in service&quot; in 2009. The highlights are:</span></p><ul style="margin-top: 0px; margin-right: 0px; margin-bottom: 1.3em; margin-left: 20px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; list-style-image: url(http://www.energystar.gov/images/home_page/newBulletBlack.gif); " type="disc"><li class="MsoNormal" style="color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; "><span style="color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; ">The tax credits that were previously effective for 2009, have been extended to 2010 as well.</span></li> <li class="MsoNormal" style="color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; "><span style="color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; ">The tax credit has been raised from 10% to 30%.</span></li> <li class="MsoNormal" style="color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; "><span style="color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; ">The tax credits that were for a specific dollar amount (ex $300 for a CAC), have been converted to 30% of the cost.</span></li> <li class="MsoNormal" style="color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; "><span style="color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; ">The maximum credit has been raised from $500 to $1,500 total for the two year period&#0160;(2009-2010). However, some improvements such as geothermal heat pumps, solar water heaters, and solar panels are not subject to the $1,500 maximum.</span></li> <li class="MsoNormal" style="color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; "><span style="color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; ">The $200 cap on windows has been removed, but the requirements for windows has been increased significantly. Not all ENERGY STAR qualified windows will qualify.<span style="font-size: 12px; ">&#0160;&#0160;&#0160;</span></span></li> </ul> </td></tr></tbody></table><span style="border-collapse: separate; font-family: Arial; font-size: 14px; font-weight: bold; ">Click below for details</span></span></p><p><span style="border-collapse: collapse; font-size: 12px; line-height: normal;"><span style="border-collapse: separate; font-size: 13px; "><h4 style="font-weight: bold; margin-top: 1.3em; margin-right: 0px; margin-bottom: 0.2em; margin-left: 0px; font-size: 105%; color: #000000; "></h4></span></span></p>


<h4 style=”font-weight: bold; margin-top: 1.3em; margin-right: 0px; margin-bottom: 0.2em; margin-left: 0px; font-size: 105%; color: #000000; “>Federal Tax Credits for Energy Efficiency includes:</h4><ul style=”margin-top: 0px; margin-right: 0px; margin-bottom: 1.3em; margin-left: 20px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; list-style-image: url(http://www.energystar.gov/images/home_page/newBulletBlack.gif); “><li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#s1″ style=”color: #006feb; ” target=”_blank”><strong>Tax Credits for Consumers</strong></a><ul style=”margin-right: 0px; margin-bottom: 1.3em; margin-left: 20px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 8px; list-style-image: url(http://www.energystar.gov/images/home_page/newBulletGray.gif); “><li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><strong>Tax credits are available at 30% of the cost, up to $1,500, in 2009 &amp; 2010 (for existing homes only) for:</strong><ul style=”margin-right: 0px; margin-bottom: 1.3em; margin-left: 20px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 8px; list-style-image: url(http://www.energystar.gov/images/home_page/newBulletGray.gif); “><li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#c1″ style=”color: #006feb; ” target=”_blank”><strong>Windows and Doors</strong></a></li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#c2″ style=”color: #006feb; ” target=”_blank”><strong>Insulation</strong></a></li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#c7″ style=”color: #006feb; “><strong>Roofs (Metal and Asphalt)</strong></a></li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#c3″ style=”color: #006feb; ” target=”_blank”><strong>HVAC</strong></a></li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#c4″ style=”color: #006feb; “><strong>Water Heaters (non-solar)</strong></a></li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#c5″ style=”color: #006feb; ” target=”_blank”><strong>Biomass Stoves</strong></a></li>
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<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><strong>Tax credits are available at 30% of the cost, with no upper limit through 2016 (for existing homes &amp; new construction) for:</strong><ul style=”margin-right: 0px; margin-bottom: 1.3em; margin-left: 20px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 8px; list-style-image: url(http://www.energystar.gov/images/home_page/newBulletGray.gif); “><li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#c6″ style=”color: #006feb; ” target=”_blank”><strong>Geothermal Heat Pumps</strong></a></li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#s4″ style=”color: #006feb; ” target=”_blank”><strong>Solar Panels</strong></a></li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#s11″ style=”color: #006feb; ” target=”_blank”><strong>Solar Water Heaters</strong></a></li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#s10″ style=”color: #006feb; ” target=”_blank”><strong>Small Wind Energy Systems</strong></a></li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “><strong><a href=”http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#s5″ style=”color: #006feb; ” target=”_blank”>Fuel Cells</a></strong></li>
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<p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>**Please note, not all ENERGY STAR qualified homes and products qualify for a tax credit. These tax credits are available for a number of products at the highest efficiency levels, which typically cost much more than standard products. If, for whatever reason, you decide not to purchase a product covered by the tax credit, you may still consider purchasing an ENERGY STAR product. ENERGY STAR distinguishes energy efficient products which, although they may cost more to purchase than standard models, will pay you back in lower energy bills within a reasonable amount of time, without a tax credit.</p><h3 style=”font: normal normal normal 10pt/normal arial, helvetica, sans-serif; font-weight: bold; margin-top: 1.2em; margin-right: 0px; margin-bottom: 0.2em; margin-left: 0px; font-size: 120%; color: #000000; “><a id=”s1″ name=”s1″>Tax Credits for Consumers:</a></h3><h4 style=”font-weight: bold; margin-top: 1.3em; margin-right: 0px; margin-bottom: 0.2em; margin-left: 0px; font-size: 105%; color: #000000; “><a href=”http://” id=”s2″ name=”s2″>Home Improvements</a></h4><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Tax credits are now available for home improvements:</p><ul style=”margin-top: 0px; margin-right: 0px; margin-bottom: 1.3em; margin-left: 20px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; list-style-image: url(http://www.energystar.gov/images/home_page/newBulletBlack.gif); “><li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “>must be&#0160;<a href=”http://javascript:void(0)” onclick=”javascript:window.open(&#39;index.cfm?c=products.placed_service_popup&#39;, &#39;&#39;, &#39;height=300, width=400, scrollbars=yes&#39;);” style=”color: #006feb; “><span style=”text-decoration: none;”>&quot;placed in service&quot;</span></a>&#0160;from January 1, 2009 through December 31, 2010</li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “>must be for taxpayer&#39;s principal residence, EXCEPT for geothermal heat pumps, solar water heaters, solar panels, and small wind energy systems (where second homes and rentals qualify)</li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “>$1,500 is the maximum total amount that can be claimed for all products placed in service in 2009 &amp; 2010 for most home improvements, EXCEPT for geothermal heat pumps, solar water heaters, solar panels, fuel cells, and small wind energy systems which are not subject to this cap, and are in effect through 2016</li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “>must have a&#0160;<a href=”http://www.energystar.gov/index.cfm?c=products.footnote” onclick=”NewWindow(this.href,&#39;footnote&#39;,&#39;200&#39;,&#39;300&#39;,&#39;no&#39;,&#39;center&#39;);return false” onfocus=”this.blur()” style=”color: #006feb; ” target=”_blank”>Manufacturer Certification Statement</a><sup>3</sup>&#0160;to qualify</li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “>for record keeping, save your receipts and the&#0160;<a href=”http://www.energystar.gov/index.cfm?c=products.footnote” onclick=”NewWindow(this.href,&#39;footnote&#39;,&#39;200&#39;,&#39;300&#39;,&#39;no&#39;,&#39;center&#39;);return false” onfocus=”this.blur()” style=”color: #006feb; ” target=”_blank”>Manufacturer Certification Statement</a><sup>3</sup></li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “>improvements made in 2009 will be claimed on your 2009 taxes (filed by April 15, 2010) — use IRS Tax Form 5695 (2009 version) — it will be available late 2009 or early 2010</li>
<li style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 0.4em; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-size: 95%; “>If you are building a new home, you can qualify for the tax credit for geothermal heat pumps, photovoltaics, solar water heaters, small wind energy systems and fuel cells,&#0160;<em><strong>but not the tax credits for</strong>&#0160;windows, doors, insulation, roofs, HVAC, or non-solar water heaters.&#0160;</em><a href=”http://energystar.custhelp.com/cgi-bin/energystar.cfg/php/enduser/std_adp.php?p_faqid=3006&amp;p_created=1171996115&amp;p_sid=M7N-6HLi&amp;p_accessibility=0&amp;p_redirect=&amp;p_lva=&amp;p_sp=cF9zcmNoPTEmcF9zb3J0X2J5PSZwX2dyaWRzb3J0PSZwX3Jvd19jbnQ9MjEmcF9wcm9kcz0zMTImcF9jYXRzPSZwX3B2PTEuMzEyJnBfY3Y9JnBfcGFnZT0x&amp;p_li=&amp;p_topview=1″ style=”color: #006feb; ” target=”_blank”>More</a>.</li>
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<h3 class=”center” style=”font: normal normal normal 10pt/normal arial, helvetica, sans-serif; font-weight: bold; margin-top: 1.2em; margin-right: 0px; margin-bottom: 0.2em; margin-left: 0px; font-size: 120%; color: #000000; text-align: center; “><a id=”chart” name=”chart”>SUMMARY OF TAX CREDITS FOR HOMEOWNERS</a></h3><table class=”proc” style=”border-collapse: collapse; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; width: 99.5%; margin-bottom: 1.3em; “><tbody><tr><th scope=”col” style=”background-image: initial; background-repeat: initial; background-attachment: initial; -webkit-background-clip: initial; -webkit-background-origin: initial; background-color: #abe1fa; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; text-align: center; background-position: initial initial; “>Product Category</th><th scope=”col” style=”background-image: initial; background-repeat: initial; background-attachment: initial; -webkit-background-clip: initial; -webkit-background-origin: initial; background-color: #abe1fa; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; text-align: center; background-position: initial initial; “>Product Type</th><th scope=”col” style=”background-image: initial; background-repeat: initial; background-attachment: initial; -webkit-background-clip: initial; -webkit-background-origin: initial; background-color: #abe1fa; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; text-align: center; background-position: initial initial; “>Tax Credit Specification</th><th scope=”col” style=”background-image: initial; background-repeat: initial; background-attachment: initial; -webkit-background-clip: initial; -webkit-background-origin: initial; background-color: #abe1fa; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; text-align: center; background-position: initial initial; “>Tax Credit</th><th scope=”col” style=”background-image: initial; background-repeat: initial; background-attachment: initial; -webkit-background-clip: initial; -webkit-background-origin: initial; background-color: #abe1fa; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; text-align: center; background-position: initial initial; “>Notes</th></tr><tr><td rowspan=”4″ style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”c1″ name=”c1″>Windows &amp; Doors</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Exterior Windows and Skylights</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>U factor &lt;= 0.30&#0160;<br /><br />SHGC &lt;= 0.30</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Not all&#0160;<a href=”http://www.energystar.gov/index.cfm?c=windows_doors.pr_windows” style=”color: #006feb; “>ENERGY STAR labeled windows and skylights</a>&#0160;qualify for tax credit.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=windows_doors.pr_taxcredits” style=”color: #006feb; “>More information</a></p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left
-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Storm Windows</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Meets IECC<sup>1</sup>&#0160;in combination with the exterior window over which it is installed, for the applicable climate zone</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=products.footnote” onclick=”NewWindow(this.href,&#39;footnote&#39;,&#39;200&#39;,&#39;300&#39;,&#39;no&#39;,&#39;center&#39;);return false” onfocus=”this.blur()” style=”color: #006feb; ” target=”_blank”>Manufacturer Certification Statement</a><sup>3</sup>&#0160;will list classes of exterior window (single pane, clear glass, double pane, low-E coating, etc.)<sup>4</sup>&#0160;that a product may be combined with to be eligible in specific climate zones.</p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Exterior Doors</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>U factor &lt;= 0.30&#0160;<br /><br />SHGC &lt;= 0.30</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Not all&#0160;<a href=”http://www.energystar.gov/index.cfm?c=windows_doors.pr_windows” style=”color: #006feb; “>ENERGY STAR doors</a>&#0160;will qualify.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=windows_doors.pr_taxcredits” style=”color: #006feb; “>More information</a></p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Storm Doors</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>In combination with a wood door assigned a default U-factor by the IECC<sup>1</sup>, and does not exceed the default U-factor requirement assigned to such combination by the IECC</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bo
ttom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”c7″ name=”c7″>Roofing</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Metal Roofs,<br />Asphalt Roofs</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>ENERGY STAR qualified</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>All&#0160;<a href=”http://www.energystar.gov/index.cfm?c=roof_prods.pr_roof_products” style=”color: #006feb; “>ENERGY STAR metal and asphalt roofs</a>qualify for the tax credit.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Must be expected to last 5 years OR have a 2 year warranty.</p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”c2″ name=”c2″>Insulation</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Insulation</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Meets 2009 IECC &amp; Amendments</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>For insulation to qualify, its primary purpose must be to insulate (example: insulated siding does not qualify).</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Must be expected to last 5 years OR have a 2 year warranty</p></td></tr><tr><td rowspan=”6″ style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”c3″ name=”c3″>HVAC</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid;
border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Central A/C</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><em>Split Systems:</em><br />EER &gt;=13<br />SEER &gt;= 16&#0160;<br /><br /><em>Package systems:</em><br />EER &gt;= 12<br />SEER &gt;= 14</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td rowspan=”2″ style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>For a list of qualified products, go to the<a href=”http://www.ceedirectory.org/ceedirectory/pages/cee/ceeSearchMain.aspx” style=”color: #006feb; “>Consortium for Energy Efficiency product directory</a>&#0160;<a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”44″ /></a>, click on Air Conditioners, then in the “CEE Tier” enter “Residential Advanced Tier 3” for CAC Split Systems, and &quot;Residential Tier 2&quot; for CAC Package Systems and ASHPs.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Note — not all ENERGY STAR products will qualify for the tax credit.&#0160;<a href=”http://www.energystar.gov/index.cfm?c=airsrc_heat.pr_crit_as_heat_pumps” style=”color: #006feb; “>View ENERGY STAR criteria</a>.</p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Air Source Heat Pumps</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><em>Split Systems:</em><br />HSPF &gt;= 8.5<br />EER &gt;= 12.5<br />SEER &gt;= 15<br /><br /><em>Package systems:</em><br />HSPF &gt;= 8<br />EER &gt;= 12<br />SEER &gt;= 14</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Natural Gas or Propane Furnace</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>AFUE &gt;= 95</p></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td rowspan=”3″ style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin
-left: 0px; font-size: 95%; “>For a list of qualifying products go to the&#0160;<a href=”http://www.gamanet.org/gama/inforesources.nsf/vContentEntries/Product+Directories?OpenDocument” style=”color: #006feb; “>Gas Appliance Manufacturing Association</a>&#0160;<a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”44″ /></a></p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR criteria for&#0160;<a href=”http://www.energystar.gov/index.cfm?c=furnaces.pr_crit_furnaces” style=”color: #006feb; “>furnaces</a>,&#0160;<a href=”http://www.energystar.gov/index.cfm?c=boilers.pr_crit_boilers” style=”color: #006feb; “>boilers</a>.</p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Oil Furnace</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>AFUE &gt;= 90</p></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Gas, Propane, or Oil Hot Water Boiler</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>AFUE &gt;= 90</p></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Advanced Main Air Circulating Fan</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>No more than 2% of furnace total energy use.&#0160;<a href=”http://energystar.custhelp.com/cgi-bin/energystar.cfg/php/enduser/std_adp.php?p_faqid=5592&amp;p_created=1236263253&amp;p_sid=VhonSBsj&amp;p_accessibility=0&amp;p_redirect=&amp;p_lva=5592&amp;p_sp=cF9zcmNoPTEmcF9zb3J0X2J5PSZwX2dyaWRzb3J0PSZwX3Jvd19jbnQ9MSwxJnBfcHJvZHM9MCZwX2NhdHM9JnBfcHY9JnBfY3Y9JnBfcGFnZT0xJnBfc2VhcmNoX3RleHQ9NTU5Mg**&amp;p_li=&amp;p_topview=1″ style=”color: #006feb; “>Read this FAQ if the fan qualifies, but the furnace does not</a>.</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “></td></tr><tr><td rowspan=”2″ style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px
; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”c4″ name=”c4″>Water Heaters</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Gas, Oil, Propane Water Heater</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Energy Factor &gt;= 0.82<br />or a thermal efficiency of at least 90%.</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>All&#0160;<a href=”http://www.energystar.gov/index.cfm?c=gas_tankless.pr_gas_tankless” style=”color: #006feb; “>ENERGY STAR gas tankless water heaters</a>&#0160;will qualify.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>There are currently no ENERGY STAR qualified gas storage tank or gas condensing water heaters that qualify.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “><a href=”http://www.energystar.gov/index.cfm?c=water_heat.pr_crit_water_heaters” style=”color: #006feb; “>View ENERGY STAR criteria for water heaters</a>.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>For a partial list of qualifying products go to the&#0160;<a href=”http://www.ahrinet.org/Content/FederalTaxCredits_896.aspx” style=”color: #006feb; “>Air Conditioning, Heating, and refrigeration Institute (AHRI)</a>&#0160;<a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”44″ /></a></p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Electric Heat Pump Water Heater</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Same criteria as ENERGY STAR: Energy Factor &gt;= 2.0</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>All&#0160;<a href=”http://www.energystar.gov/index.cfm?c=heat_pump.pr_heat_pump” style=”color: #006feb; “>ENERGY STAR electric heat pump water heaters</a>&#0160;qualify for the tax credit.</p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”c5″ name=”c5″>Biomass Stove</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; b
order-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Biomass Stove</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Stove which burns biomass fuel<sup>5</sup>&#0160;to heat a home or heat water.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Thermal efficiency rating of at least 75% as measured using a lower heating value.</p></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost, up to $1,500<sup>2</sup></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”c6″ name=”c6″>Geo-Thermal Heat Pump</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Geo-Thermal Heat Pump</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Same criteria as ENERGY STAR:</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Closed Loop:<br />EER &gt;= 14.1<br />COP &gt;= 3.3<br /><br />Open Loop:<br />EER &gt;= 16.2&#0160;<br />COP &gt;= 3.6&#0160;<br /><br />Direct Expansion:<br />EER &gt;= 15&#0160;<br />COP &gt;= 3.5</p></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of the cost</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>All&#0160;<a href=”http://www.energystar.gov/index.cfm?c=geo_heat.pr_geo_heat_pumps” style=”color: #006feb; “>ENERGY STAR geo-thermal heat pumps</a>qualify for the tax credit.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Use&#0160;<a href=”http://www.irs.gov/pub/irs-pdf/f5695.pdf” style=”color: #006feb; “>IRS Form 5695</a>&#0160;<img alt=”PDF” height=”16″ src=”http://www.energystar.gov/images/pdf_tiny.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”15″ />&#0160;<a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”44″ /></a></p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Must be “<a href=”javascript:void(0)” onclick=”javascript:window.open(&#39;index.cfm?c=products.placed_service_popup&#39;, &#39;&#39;, &#39;height=300, width=400, scrollbars=yes&#39;);” style=”color: #006feb; “>placed into service</a>” before December 31, 2016.</p></td></tr><tr><td rowspan=”2″ style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; bord
er-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”s4″ name=”s4″>Solar Energy Systems</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”s11″ name=”s11″>Solar Water Heating</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>At least half of the energy generated by the “qualifying property” must come from the sun. Homeowners may only claim spending on the solar water heating system property, not the entire water heating system of the household.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>The credit is not available for expenses for swimming pools or hot tubs.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>The water must be used in the dwelling.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>The system must be certified by the Solar Rating and Certification Corporation (SRCC).</p></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>All&#0160;<a href=”http://www.energystar.gov/index.cfm?c=solar_wheat.pr_solar_wheat” style=”color: #006feb; “>ENERGY STAR solar water heaters</a>qualify for the tax credit.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Use&#0160;<a href=”http://www.irs.gov/pub/irs-pdf/f5695.pdf” style=”color: #006feb; “>IRS Form 5695</a>&#0160;<img alt=”PDF” height=”16″ src=”http://www.energystar.gov/images/pdf_tiny.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”15″ />&#0160;<a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”44″ /></a></p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Must be&#0160;<a href=”javascript:void(0)” onclick=”javascript:window.open(&#39;index.cfm?c=products.placed_service_popup&#39;, &#39;&#39;, &#39;height=300, width=400, scrollbars=yes&#39;);” style=”color: #006feb; “>placed in service</a>&#0160;before December 31, 2016.</p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Photovoltaic Systems</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Photovoltaic systems must provide electricity for the residence, and must meet applicable fire and electrical code requirement.</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Use&#
0160;<a href=”http://www.irs.gov/pub/irs-pdf/f5695.pdf” style=”color: #006feb; “>IRS Form 5695</a>&#0160;<img alt=”PDF” height=”16″ src=”http://www.energystar.gov/images/pdf_tiny.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”15″ />&#0160;<a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”44″ /></a></p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Must be&#0160;<a href=”javascript:void(0)” onclick=”javascript:window.open(&#39;index.cfm?c=products.placed_service_popup&#39;, &#39;&#39;, &#39;height=300, width=400, scrollbars=yes&#39;);” style=”color: #006feb; “>placed in service</a>&#0160;before December 31, 2016.</p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”s10″ name=”s10″>Small Wind Energy Systems</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Residential Small Wind Energy Systems</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>30% of cost</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Use&#0160;<a href=”http://www.irs.gov/pub/irs-pdf/f5695.pdf” style=”color: #006feb; “>IRS Form 5695</a>&#0160;<img alt=”PDF” height=”16″ src=”http://www.energystar.gov/images/pdf_tiny.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”15″ />&#0160;<a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”44″ /></a></p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Must be&#0160;<a href=”javascript:void(0)” onclick=”javascript:window.open(&#39;index.cfm?c=products.placed_service_popup&#39;, &#39;&#39;, &#39;height=300, width=400, scrollbars=yes&#39;);” style=”color: #006feb; “>placed in service</a>&#0160;before December 31, 2016.</p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”s5″ name=”s5″>Fuel Cells</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Residential Fuel Cell and microturbine system</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Efficiency of at least 30% and must have a capacity of at least 0.5 kW.</p></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bott
om: 3px; padding-left: 3px; “>30% of the cost, up to $500 per .5 kW of power capacity</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Use&#0160;<a href=”http://www.irs.gov/pub/irs-pdf/f5695.pdf” style=”color: #006feb; “>IRS Form 5695</a>&#0160;<img alt=”PDF” height=”16″ src=”http://www.energystar.gov/images/pdf_tiny.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”15″ />&#0160;<a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”44″ /></a></p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Must be&#0160;<a href=”javascript:void(0)” onclick=”javascript:window.open(&#39;index.cfm?c=products.placed_service_popup&#39;, &#39;&#39;, &#39;height=300, width=400, scrollbars=yes&#39;);” style=”color: #006feb; “>placed in service</a>&#0160;before December 31, 2016.</p></td></tr><tr><td rowspan=”2″ style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><a id=”s3″ name=”s3″>Cars</a></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Hybrid gasoline-electric, diesel, battery-electric, alternative fuel, and fuel cell vehicles</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Based on a formula determined by vehicle weight, technology, and fuel economy compared to base year models</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>There is a 60,000 vehicle limit per manufacturer before a phase-out period begins. Toyota and Honda have already been phased out. Credit is still available for Ford, GM and Nissan.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>For more information visit:&#0160;<a href=”http://fueleconomy.gov/” style=”color: #006feb; “>Fueleconomy.gov</a><a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”44″ /></a></p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Use&#0160;<a href=”http://www.irs.gov/pub/irs-pdf/f8910.pdf” style=”color: #006feb; “>IRS Form 8910</a>&#0160;<img alt=”PDF” height=”16″ src=”http://www.energystar.gov/images/pdf_tiny.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”15″ />&#0160;<a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”44″ /></a>&#0160;for hybrid vehicles purchased for personal use.</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Use&#0160;<a href=”http://www.irs.gov/pub/irs-pdf/f3800.pdf” style=”color: #006feb; “>IRS Form 3800</a>&#0160;<img alt=”PDF” height=”16″ src=”http://www.energystar.gov/images/pdf_tiny.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=”15″ />&#0160;<a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; vertical-align: middle; ” width=
“44” /></a>&#0160;for hybrid vehicles purchased for business purposes.</p></td></tr><tr><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>Plug-in hybrid electric vehicles</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “></td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “>$2,500–$7,500</td><td style=”color: #000000; font-size: 10pt; font-family: arial, helvetica, sans-serif; border-collapse: collapse; vertical-align: top; border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; border-top-color: #003399; border-right-color: #003399; border-bottom-color: #003399; border-left-color: #003399; padding-top: 3px; padding-right: 3px; padding-bottom: 3px; padding-left: 3px; “><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>The first 250,000 vehicles sold get the full tax credit (then it phases out like the hybrid vehicle tax credits).</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Effective January 1, 2009.</p></td></tr></tbody></table><p class=”footnote bor_1px_top_blk” style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “><sup>1</sup>Either the 2001 Supplement of the 2000 International Energy Conservation Code or the 2004 Supplement of the 2003 International Energy Conservation Code.</p><p class=”footnote” style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “><sup>2</sup>Subject to a $1,500 maximum per homeowner for all improvements combined.</p><p class=”footnote” style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “><sup>3</sup>A Manufacturer’s Certification is a signed statement from the manufacturer certifying that the product or component qualifies for the tax credit. The IRS encourages manufacturers to provide these Certifications on their website to facilitate identification of qualified products. Taxpayers must keep a copy of the certification statement for their records, but do not have to submit a copy with their tax return.</p><p class=”footnote” style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “><sup>4</sup>Additional information on exterior window features may be viewed at&#0160;<a href=”http://www.energystar.gov/index.cfm?c=windows_doors.pr_anat_window” style=”color: #006feb; “>Anatomy of an Energy Efficient Window</a>.</p><p class=”footnote” style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “><sup>5</sup>Biomass Fuel means any plant-derived fuel available on a renewable or recurring basis, including agricultural crops and trees, wood and wood waste and residues (including wood pellets), plants (including aquatic plants), grasses, residues, and fibers.</p><p class=”footnote” style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>The IRS defines “<a href=”javascript:void(0)” onclick=”javascript:window.open(&#39;index.cfm?c=products.placed_service_popup&#39;, &#39;&#39;, &#39;height=300, width=400, scrollbars=yes&#39;);” style=”color: #006feb; “>placed in service</a>” as when the property is ready and available for use.</p><h4 style=”font-weight: bold; margin-top: 1.3em; margin-right: 0px; margin-bottom: 0.2em; margin-left: 0px; font-size: 105%; color: #000000; “>Efficient Cars</h4><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Starting January 1, 2009, there is a new tax credit for Plug-in hybrid electric vehicles, starting at $2,500 and capped at $7,500 for cars and trucks (the credit is based on the capacity of the battery system). The first 250,000 vehicles sold get the full tax credit (then it phases out like the hybrid vehicle tax credits).</p><p style=”color: #000000; font-family: arial, helvetica, sans-serif; margin-top: 0px; margin-right: 0px; margin-bottom: 1.1em; margin-left: 0px; font-size: 95%; “>Tax credits are available to buyers of hybrid gasoline-electric, diesel, battery-electric, alternative fuel, and fuel cell vehicles. The tax credit amount is based on a formula determined by vehicle weight, technology, and fuel economy compared to base year models. These credits are available for vehicles&#0160;<a href=”javascript:void(0)” onclick=”javascript:window.open(&#39;index.cfm?c=products.placed_service_popup&#39;, &#39;&#39;, &#39;height=300, width=400, scrollbars=yes&#39;);” style=”color: #006feb; “>placed in service</a>&#0160;starting January 1, 2006. For hybrid and diesel vehicles made by each manufacturer, the credit will be phased out over 15 months starting after that manufacturer has sold 60,000 eligible vehicles. For vehicles made by manufacturers that have not reached the end of the phase-out, the credits will end for vehicles&#0160;<a href=”javascript:void(0)” onclick=”javascript:window.open(&#39;index.cfm?c=products.placed_service_popup&#39;, &#39;&#39;, &#39;height=300, width=400, scrollbars=yes&#39;);” style=”color: #006feb; “>placed in service</a>&#0160;after December 31, 2010.&#0160;<a href=”http://www.irs.gov/newsroom/article/0,,id=157557,00.html” style=”color: #006feb; “>See the IRS Website for updated information</a>&#0160;<a href=”http://www.energystar.gov/index.cfm?c=home.exit” style=”color: #006feb; “><img alt=”Exit ENERGY STAR” height=”11″ src=”http://www.energystar.gov/images/exit.gif” style=”border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; b
order-width: initial; border-color: initial; vertical-align: middle; ” width=”44″ /></a>.</p>

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