The American Recovery and Reinvestment Act of 2009

The American Recovery and Reinvestment Act of 2009, signed on February 17th, 2009 by Barack Obama, extends and expands on already existing renewable energy and home energy efficiency credits. The bill removed caps on renewable energy technologies such as small wind and geothermal heat pumps and increased the maximum amount on other energy efficient improvements. Our company, Energy Environmental Corporation , is a company specializing in home energy efficiency, including the design and installation of integrated renewable energy systems for residential homes. Many homeowners are confused about the incentives available to them, so we have outlined the highlights of the new economic stimulus bill followed by tables containing specific details about the new federal tax incentives.

Renewable Energy Systems

For more information regarding renewable energy system options for your home, please contact us.

Geothermal Heat Pumps

Tax Incentive Criteria	Federal Tax Credit	Details
Energy Star Qualified Closed Loop: EER >= 14.1 COP >= 3.3	30% of total system cost NO CAP	Must be "placed into service" between January 1st, 2008 - December 31st, 2016. IRS Tax Form 5695

Solar Hot Water Systems

Tax Incentive Criteria	Federal Tax Credit	Details
Homeowners can only claim rebate for solar hot water system, not backup system. The systems must be certified by the Solar Rating and Certification Corporation (SRCC).	30% of total system cost NO CAP	Must be "placed into service" before December 31st, 2016. IRS Tax Form 5695

Small Residential Wind Systems

Tax Incentive Criteria	Federal Tax Credit	Details
Small wind turbines with rated capacities of 100 kilowatts or less	30% of total system cost NO CAP	Must be "placed into service" before December 31st, 2016. Use IRS Tax Form 5695 (version 2009). This will be available in late 2009 or early 2010.

Solar Photovoltaics (Solar Panels)

Tax Incentive Criteria	Federal Tax Credit	Details
Photovoltaic systems must provide power to residence claiming the credit	30% of total system cost NO CAP	Must be "placed into service" before December 31st, 2016. IRS Tax Form 5695

Other Energy Efficiency Improvements

Energy efficiency improvements below are subject to a $1,500 maximum per homeowner for all improvements combined.

Insulation

Tax Incentive Criteria	Federal Tax Credit	Details
Meets 2009 IECC & Amendments	30% up to $1500 max	Primary function is insulation. For example, vapor retarders are covered, siding does not qualify. Must have at least a two year warranty. IRS Tax Form 5695

Window and Doors

Tax Incentive Criteria	Federal Tax Credit	Details
Visit Energy Star Federal Incentives for complete details.	30% up to $1500 max $200 Cap removed	Not all ENERGY STAR labeled windows, doors, and skylights qualify for tax credit. IRS Tax Form 5695

Conventional HVAC

Tax Incentive Criteria	Federal Tax Credit	Details
Central A/C, Air source heat pumps, Natural Gas or Propane Furnace, Gas, Propane, or Oil hot water boiler, Advanced Main Air Circulating Fan	30% up to $1500 max	Visit Energy Star Federal Incentives for complete details. IRS Tax Form 5695

Roofing

Tax Incentive Criteria	Federal Tax Credit	Details
Energy Star qualified Metal and Asphalt Roofs	30% up to $1500 max	Visit Energy Star Federal Incentives for complete details. IRS Tax Form 5695

More Links and Information about Energy Tax Rebates

• Department of Energy (DOE)
• Database of State Incentives for Renewable Energy
• Energy Star Federal Tax Incentives
• American Recovery and Reinvestment Act of 2009
• Energy Efficiency and Renewable Energy tax incentive information