Stimulus Tax Rebate

Stimulus Tax Credit

25C Incentive

The popular 25C incentive that allows eligible taxpayers to claim a tax credit for installing qualified energy efficiency retrofit measures in their homes expired at the end of 2013. Under 25C, a taxpayer may claim up to 10% of the installed costs (up to $500) of a variety of qualified retrofit measures, including higher efficiency HVAC equipment, hot water heaters, or energy saving windows and doors, insulation and roofing materials. The amount of credit for each individual retrofit measure is subject to a cap. For a qualified central air conditioner, heat pump, and hot water heater the taxpayer may claim up to $300; for a qualified furnace or boiler the amount is capped at $150.

Please talk to your Tax Adviser with additional questions.

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