| Federal Tax Credit HVAC Equipment | Taxyear 2023-2032 | https://www.ird.gov/pub/taxpros/fs-2202.40.pdf | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 25C Tax Credit | Product | Offering | Region | SEER2 | EER2 | HSPF2 | COP @5F | Capacity Ratio (17F/47F) | Capacity Ratio (5F/47F) | Other Requirements |
| Up to $2,000 | Heat Pumps | Split Ducted Heat Pump | North | ≥15.2 | ≥10 | ≥8.1 | 1.75 | 58% | 70% | Choice of capacity ratio |
| South | ≥15.2 | ≥11.7 | ≥7.8 | - | - | - | - | |||
| Non-Ducted Heat Pump | North | ≥16 | ≥9 | ≥9.5 | 1.75 | 58% | 70% | Choice of capacity | ||
| South | ≥16 | ≥12 | 9 | - | - | - | - | |||
| Packaged Heat Pump | North | ≥15.2 | ≥10 | ≥8.2 | 1.75 | 58% | 70% | Choice of capacity | ||
| South | ≥15.2 | ≥10.6 | ≥7.2 | - | - | - | - | |||
| Up to $600 | Air Conditioners | Split AC Packaged AC | Nationally | ≥16 | ≥12 | - | - | - | - | - |
| Nationally | ≥15.2 | ≥11.5 | - | - | - | - | - | |||
| Up to $600 | Furnaces | Gas-Fired Forced Hot Air | ||||||||
| Nationally | - | - | - | - | - | - | - | |||
| 30% Unlimited Geothermal | Geothermal | - | - | - | - | - | - | - | - | -≥97% AFUE |





