High-Efficiency Systems

Ducted AC Split Systems (or Mixed Ducted and Non-Ducted)

• The products listed below are “Qualified Energy Property” (26USC§25C) when properly matched as a system with an indoor coil and/or furnace. For ducted split-system air conditioners, the matched system must meet or exceed 16.0 SEER2 and 12.0 EER2. Individuals who purchase and place into service qualifying equipment between January 1, 2024, and December 31, 2024 may qualify for a non-refundable tax credit of up to $600 per system, subject to an annual limit of $1200 per taxpayer. Additional limitations may apply*.

Ductless AC Split Systems (Non-Ducted)

• The products listed below are “Qualified Energy Property” (26USC§25C) when properly matched as a system with appropriate indoor coil(s). For non-ducted split-system air conditioners, the matched system must meet or exceed 16.0 SEER2 and 12.0 EER2. Individuals who purchase and place into service qualifying equipment between January 1, 2024, and December 31, 2024 may qualify for a non-refundable tax credit of up to $600 per system, subject to an annual limit of $1200 per taxpayer. Additional limitations may apply*.

Packaged Air Conditioners

• The products listed below are “Qualified Energy Property” (26USC§25C). In order to qualify, packaged air conditioners must meet or exceed 15.2 SEER2 and 11.5 EER2. Individuals who purchase and place into service qualifying equipment between January 1, 2024, and December 31, 2024 may qualify for a non-refundable tax credit of up to $600 per system, subject to an annual limit of $1200 per taxpayer. Additional limitations may apply*.

Ducted Heat Pump Split Systems (or Mixed Ducted and Non-Ducted)

• The products listed below are “Qualified Energy Property” (26USC§25C) when properly matched as a system with an indoor coil and/or furnace and only in the Region indicated. For ducted air source split-system heat pumps, equipment must meet either (a) criteria for the North and Canada Region or (b) criteria for the South Region. In order to qualify under the North and Canada Region, systems must meet or exceed 15.2 SEER2, 10.0 EER2, 8.1 HSPF2, 1.75COP at 5°F, and either 58% capacity ratio at 17°F or 70% capacity ratio at 5°F. In order to qualify under the South Region, systems must meet or exceed 15.2 SEER2, 11.7 EER2 and 7.8 HSPF2. Individuals who purchase and place into service qualifying equipment between January 1, 2024, and December 31, 2024 may qualify for a non-refundable tax credit of up to $2000. Additional limitations may apply*.

Ductless Heat Pump Split Systems (Non-Ducted)

• The products listed below are “Qualified Energy Property” (26USC§25C) when properly matched as a system with an indoor coil(s) and only in the Region indicated. For non-ducted air source heat pumps, equipment must meet either (a) criteria for the North and Canada Region or (b) criteria for the South Region. In order to qualify under the North and Canada Region, systems must meet or exceed 16.0 SEER2, 9.0 EER2, 9.5 HSPF2, 1.75COP at 5°F, and either 58% capacity ratio at 17°F or 70% capacity ratio at 5°F. In order to qualify under the South Region, systems must meet or exceed 16.0 SEER2, 12.0 EER2 and 9.0 HSPF2. Individuals who purchase and place into service qualifying equipment between January 1, 2024, and December 31, 2024 may qualify for a non-refundable tax credit of up to $2000. Additional limitations may apply*.

Packaged Heat Pumps

• The products listed below are “Qualified Energy Property” (26USC§25C) only in the Region indicated. For Packaged Air-Source Heat Pumps, equipment must meet either (a) criteria for the North and Canada Region or (b) criteria for the South Region. In order to qualify under the North and Canada Region, equipment must meet or exceed 15.2 SEER2, 10.0 EER2, 8.1 HSPF2, 1.75COP at 5°F, and either 58% capacity ratio at 17°F or 70% capacity ratio at 5°F. In order to qualify under the South Region, systems must meet or exceed 15.2 SEER2, 10.6 EER2 and 7.2 HSPF2. Individuals who purchase and place into service qualifying equipment between January 1, 2024, and December 31, 2024 may qualify for a non-refundable tax credit of up to $2000. Additional limitations may apply*.

Gas-Fired Furnaces

• The products listed below are “Qualified Energy Property” (26USC§25C). For gas-fired forced air furnaces, equipment must meet or exceed 97% AFUE in order to qualify. Individuals who purchase and place into service qualifying equipment between January 1, 2024, and December 31, 2024 may qualify for a non-refundable tax credit of up to $600 per system, subject to an annual limit of $1200 per taxpayer. Additional limitations may apply*.

CEE classifies states and provinces into two Regions:

• North and Canada. This Region includes the States of AK, CO, CT, ID, IL, IN, IA, KS, ME, MA, MI, MN, MO, MT, NE, NH, NJ, NY, ND, OH, OR, PA, RI, SD, UT, VT, WV, WI, WY, and all Canadian Provinces.
• South. This Region includes the States of AL, AZ, AK, CA, DE, FL, GA, HI, KY, LA, MD, MS, NV, NM, NC, OK, SC, TN, TX, VA, and the District of Columbia.