The Tax Incentives Assistance Project (TIAP), sponsored by a coalition of public interest nonprofit groups, government agencies, and other organizations in the energy efficiency field, is designed to give consumers and businesses information they need to make use of the federal income tax incentives for energy efficient products and technologies passed by Congress as part of the Energy Policy Act of 2005 and subsequently amended several times.

Update as of 12/22/14

Several tax incentives were extended as part of the Tax Increase Prevention Act of 2014, also known as the “tax extenders package,” passed on December 19, 2014. Qualification levels from 2013 were not changed. The following energy efficiency measures are eligible for these incentives, if installed by December 31, 2014:

The new Congress will have to decide whether to extend these again to cover 2015. We will post updates on our website if there are any updates or changes.
These other four incentives remain in place and unchanged from the prior law:

Update as of 4/21/14:

The federal tax incentives for energy efficiency expired on December 31, 2013. The extension of energy efficiency incentives is currently being debated in Congress and it remains unclear whether federal incentives will be extended into 2014 or beyond. We will post updates on our website when the status changes.

Update as of 1/2/13:

Several tax incentives were extended and changed through the American Taxpayer Relief Act of 2012, also known as the “fiscal cliff bill,” which passed Tuesday, Jan. 1, 2013. The residential tax incentives for existing homes, including purchases made in 2012, were extended through 2013. These incentives include the following measures:

There were also two incentives that were both extend and changed. The new homes credit provides an incentive to builders for new homes that reduce energy use relative to the IECC-2006 building code by at least 50%. This is a change from prior law that used the IECC-2003 as a base. The appliance credit provides an incentive to manufacturers for increased production of very-efficient refrigerators, clothes washers and dishwashers. These credits had several efficiency tiers in 2011; for 2012-2013, the higher tiers remain but the lowest (least efficient) tiers for clothes washers and dishwashers ended.

These other five incentives remain in place and unchanged from the prior law:

Also, Congress has begun to consider what to do with these tax credits as part of tax reform. No decisions are likely until the end of the year, but at a recent Senate Finance Committee hearing a variety of proposals were discussed.

We wanted to make this update to the homepage now and will continue to update individual topic pages in the upcoming week.

IRS Forms

Additional Resources

Some additional information on tax incentives can be found HERE!

Extension Service Home Energy Community of Practice Webinar - Presentation by Jen Amann, ACEEE (4/10/2009)

Overview of Federal Energy Efficiency Tax Incentives passed as part of the American Recovery and Reinvestment Tax Act of 2009
*Updated matrix of energy efficiency incentives

RESNET has completed a survey of rating providers regarding the number of homes that their raters certified for the federal tax credit (2007 only). 23,702 homes were certified by RESNET during 2007, which is triple the number of homes certified in 2006. For more information, click here.

NREL Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions (1.9 MB PDF)


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