The following indoor / outdoor split system combinations qualify for the residential energy property tax credit under Section 25C of the Internal Revenue Code.
Taxpayers should consult their tax professional to review the provisions of the “American Recovery and Reinvestment Act of 2009” and determine their eligibility for and application of the tax credit. For further information, go to www.irs.gov and search for “Notice 2009-53”.
To be eligible for the tax credit, a Manufacturer’s Certification Statement must be provided by the manufacturer. This document certifies that a particular indoor / outdoor combination meets the tax credit minimum efficiency requirements. To request the certification statement, e-mail ahorton@firstco.com and include the following information: heat pump or cooling, outdoor manufacturer name and model number, First Co. indoor model number.
