On January 2, 2013, President Obama signed a bill that retroactively reinstates the 25C tax credits for highly efficient HVAC and water heating equipment, which had expired at the end of 2011.

This bill extends these tax credits from January 1, 2012, through December 31, 2013, for qualified equipment (listed below and in Section 25C of the Internal Revenue Code.)

These credits can be used for qualified equipment that was installed any time after December 31, 2011. Qualified equipment includes:

• Water Heaters ($300 Tax Credit)
• Electric heat pump water heaters with an energy factor of at least 2.0
• Natural gas, propane, or oil water heater with an energy factor of at least 0.82 or a thermal efficiency of at least 90%
• Furnaces ($150 Tax Credit)
• Natural gas, propane, or oil furnace with an AFUE of not less than 95
• Boilers ($150 Tax Credit)
• Natural gas, propane, or oil boiler with an AFUE of not less than 95
• Air Conditioners and Heat Pumps ($300 Tax Credit)
• Split system central air conditioner that achieves the highest efficiency CEE tier as of 1/1/2009 (16 SEER; 13 EER)
• Packaged central air conditioner that achieves the highest efficiency CEE tier as of 1/1/2009 (14 SEER; 12 EER)
• Split system electric heat pump that achieves the highest efficiency CEE tier as of 1/1/2009 (8.5 HSPF; 12.5 EER; 15 SEER)
• Packaged electric heat pump that achieves the highest efficiency CEE tier as of 1/1/2009 (8.0 HSPF; 12.0 EER; 14 SEER)
• Advanced Main Air Circulating Fan ($50 Tax Credit)
• A fan used in a natural gas, propane, or oil furnace with an annual electricity use of no more than 2% of the total energy use of the furnace

For media inquiries and interviews, contact:

Cool Dude Air Conditioning & Heating
Contact: Clay Sheffield
Office: 713-773-2910
Email: clay.sheffield@cooldudeac.com