Feb. 16, 2010: IRS Issues Residential Tax Credit Form
For residential electric heat pumps placed in service between Jan. 1, 2009 and Feb. 17, 2009, inclusive, the unit must have an HSPF of at least 9, a SEER rating of at least 15, and an EER of at least 13.
For residential electric heat pumps placed in service after Feb. 17, 2009, a split heat pump unit must achieve the highest efficiency tier established by the Consortium for Energy Efficiency (CEE) as in effect on Jan. 1, 2009. The levels in that tier for split heat pumps are: 8.5 HSPF, 15 SEER, and 12.5 EER. For packaged heat pumps, the highest CEE tier levels are 8 HSPF, 14 SEER, and 12 EER.
For more information, visit www.ahrinet.org or www.cee1.org.
Publication date: 02/15/2010