On August 16th, 2022, the Inflation Reduction Act of 2022 was passed, naming CEE tiers as the basis for federal tax credits across several product categories through 2032. The Act cites products “which meet or exceed the highest efficiency tier (not including any advanced tier)”.
Lists of products meeting CEE’s Highest Tier (not Advanced) as cited in the Inflation Reduction Act of 2022 (IRA) with regard to 25C tax credits are available at https://www.ahrinet.org/certification/cee-directory. These qualifying product lists, compiled by the U.S. Department of Energy, are available for:
- Air-Source Heat Pumps (North)
- Air-Source Heat Pumps (South)
- Central Air Conditioners
- Furnaces and Boilers
- Water Heaters (Electric)
- Water Heaters (Gas)
Questions regarding the completeness or accuracy of the content of these lists should be directed to appliancestandardsquestions@ee.doe.gov.
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The AHRI Directory of Certified Product Performance, https://www.ahridirectory.org , identifies AHRI Certified products which are potentially eligible for the IRA Tax Credit for meeting or exceeding the highest efficiency CEE tier (not including any advanced tier). AHRI provides this for general informational purposes only and it does not constitute tax or legal advice. AHRI makes no representation of warranty, express or implied, does not assume any legal liability or responsibility for the accuracy, completeness, any third party's use of, or the results of the use of potential eligibility for tax credit disclosed on the AHRI Directory of Certified Product Performance and AHRI Certificate of Product Ratings. Potential eligibility for tax credit may not constitute the most up to date information. AHRI is unable to advise or confirm tax credit eligibility. Individuals considering eligibility for the tax credit are advised to confirm eligibility with their equipment installer, tax attorney or preparer.
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The CEE specifications identifying CEE Tiers can be downloaded at https://cee1.org/program-resources.