The United States Internal Revenue Service has published the following to inform consumers about the Energy Efficient Home Improvement Credit (25C) --


The US Department of Energy has published lists of products that, based on energy efficiency ratings, may qualify for the tax credit. These lists may be downloaded at Lists 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


The AHRI Directory of Certified Product Performance,, identifies AHRI Certified products which, based on their energy efficient ratings, may quality for the tax credit. AHRI provides this information 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.