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Heat Pumps and Air Conditioning Systems
 
Air conditioning systems
  Very efficient central, split-system air conditioning systems qualify for the tax credit if they meet the following minimum requirements:
  • Energy Efficiency Ratio (EER) is 13.0 or higher
  • A technician certified by the Oregon Department of Energy installs the system
 
 Tier
Minimum
Efficiency
EER
  Savings
Maximum
Tax Credit
Amount 
RAC4
13.0
 400 kWh
 $160
 RAC5
14.0
 560 kWh
 $225
RAC6
15.0
 720 kWh
 $300
 
The tax credit for qualifying central air conditioning systems is the amount listed on the Department of Energy qualifying equipment list or 25 percent of the net purchase price, whichever is less. Work must be performed by a technician certified by the Oregon Department of Energy to qualify for the tax credit. The tax credit-certified technician will test the installed system by calling an 800 number and verifying that it meets established criteria. The system must pass the test for the tax credit to be issued.  Within two weeks after testing your air conditioning system, your technician will send a tax credit application to your home. You will need to sign this application and send it with a copy of your itemized receipt to the Oregon Department of Energy for tax credit approval. If you do not receive an application form from your technician, please contact your technician directly.
 (See list of tax credit-certified Diagnostic technicians in right-hand column.)
 
If you purchase a new qualifying air conditioning system, having premium efficiency ducts will add a $150 tax credit. Applications for the qualifying air conditioning system and the premium efficiency ducts must be submitted at the same time to qualify for the additional tax credit. 
 

Heat Pump Systems
 
A split-system, air-source heat pump qualifies for a tax credit of $300 to $430 if it meets the following minimum requirements:
• Heating Season Performance Factor (HSPF) of  9.0 or higher

• Energy Efficiency Ratio (EER) of 12 or higher

• An Oregon Department of Energy tax credit-certified technician installs the system
The following chart will help you to determine the tax credit amount:
 


EER
HSPF
12
12.5
13
9.0
$300
$320
$340
9.5
$300
$360
$380
10.0
$300
$360
$430
 
Work must be performed by a tax credit-certified technician to qualify for the tax credit. The tax credit-certified technician will test the installed system and verify that it meets established criteria. The system must pass the test for the tax credit to be issued. Within two weeks after testing your air conditioning system, your technician will send a tax credit application to your home. You will need to sign this application and send it with a copy of your itemized receipt to the Oregon Department of Energy for tax credit approval. If you do not receive an application form from your technician, please contact your technician directly.

(See list of companies with tax credit-certified Diagnostic technicians in right-hand column.)

If you purchase a new qualifying heat pump system,having premium efficiency ducts will add a $150 tax credit. Applications for the qualifying heat pump and the premium ducts must be submitted at the same time to qualify for the additional tax credit.
 
Because there are several technical factors that must be considered when matching outdoor and indoor components, ask your tax credit-certified technician to recommend a qualifying system.
 

Testing and Servicing Heat Pumps and Central Air Conditioning Systems
 
The Oregon Department of Energy has a tax credit for testing heat pump and central air conditioning systems and servicing them for optimal performance. When work is performed by a tax credit-certified technician, you get a 25 percent tax credit for eligible costs, up to $250. (Duct testing and sealing also is eligible for a 25 percent tax credit, up to $250.) Work must be performed by a technician certified by the Oregon Department of Energy to qualify for the tax credit. The tax credit-certified technician will test the system by calling an 800 number and verifying that it meets established criteria. The system must pass the test for the tax credit to be issued. 
(See list of tax credit-certified Diagnostic technicians in right-hand column.)
Heat Pump/Air Conditioners
 
Tax Credit Application Form

Duct and Heat Pump & AC Tax Credit-Certified Technicians
 
Qualifying Air Conditioning Systems
 
Air Conditioning Tax Credit Information

Qualifying Heat Pump Systems
 
Heat Pump Tax Credit Information

 
Page updated: May 12, 2008

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