Clean Energy Tax Credit

Under the Inflation Reduction Act of 2022, the U.S. federal government provides tax credits for homeowners who install qualified high-efficiency heating and cooling equipment.

This statement is provided to help homeowners and contractors identify Ecoer equipment that may qualify for the Energy Efficient Home Improvement Credit under Internal Revenue Code Section 25C.

Homeowners may need this QM Code when filing for the federal tax credit.

To qualify for the federal tax credit under Section 25C, the installed HVAC system must meet the following requirements:

• The system must meet or exceed the highest efficiency tier (excluding any advanced tier) established by the Consortium for Energy Efficiency (CEE) for residential heat pumps for the applicable year.
• The efficiency rating must be determined using an AHRI-certified matched system combination of indoor and outdoor equipment.
• The specific system combination must appear in the AHRI Directory of Certified Product Performance.
• The equipment must be installed in a qualified residential property located in the United States.
• The equipment must be placed in service within the applicable tax year for which the homeowner is claiming the credit.

Homeowners and contractors should verify the qualifying system combination through the AHRI Directory or consult an Ecoer installing contractor.

To confirm whether a specific Ecoer system qualifies:

• Identify the exact outdoor and indoor model combination.
• Search the combination in the AHRI Directory of Certified Product Performance.
• Confirm that the system meets the applicable CEE highest efficiency tier requirement for the tax year in which the equipment is placed in service.
• Retain your product and installation records for tax filing purposes.