Updated FAQs were released to the public in Fact Sheet 2025-01 PDF, Jan. 17, 2025. This fact sheet contains all of the FAQs in one downloadable PDF.
Q1. What energy efficiency requirements must be met to qualify for the credit? (added Jan. 17, 2025)
A1. The following energy efficiency requirements must be met to qualify for the credit:
- Qualified solar water heating property: must be certified for performance by the non-profit Solar Rating & Certification Corporation or a comparable entity endorsed by the government of the State in which such property is installed.
- Qualified fuel cell property: must have a rated capacity of 0.5 kilowatts or more.
- Qualified geothermal heat pump property: must meet the requirements of the Energy Star program which are in effect at the time that the expenditure for such equipment is made.
- Qualified battery storage technology property: must have a capacity of 3 kilowatt-hours or greater.
Previous updates to FAQs
- Fact Sheet 2024-15 PDF, April 17, 2024
- Fact Sheet 2022-40 PDF, Dec. 22, 2022