Eligible Items: The following energy-efficient home improvements are eligible for the credit:
- High-efficiency HVAC systems, including air conditioners, furnaces, and heat pumps.
- Energy-efficient water heaters.
- Home insulation upgrades, including weather stripping and sealing.
- Energy-efficient exterior windows and doors.
- Advanced main air circulating fans.
Credit Limits:
Overall Annual Limit: Up to $1,200 per year.
HVAC-Specific Limit: Up to $600 for qualified air conditioners and furnaces.
Heat Pump and Water Heater Limit: Up to $2,000 annually for qualified electric heat pumps, heat pump water heaters, and biomass stoves or boilers.
Other Improvements: Up to $250 for any exterior door (maximum of $500 for all exterior doors) and up to $600 for exterior windows and skylights.
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