Rebates and Tax Credits for Windows, Doors, and Skylights
Local Rebates
Many local utilities provide financial incentives for purchasing
ENERGY STAR qualified windows, doors, and skylights. To find out if
rebates or other incentives are available in your area, visit the ENERGY STAR Rebate Finder.
Federal Tax Credits
On February 17, President Obama signed into law the American
Recovery and Reinvestment Tax Act of 2009. This bill extends and
modifies the tax credits for windows, doors, and skylights established
in the Energy Policy Act of 2005.
The following guidance is not intended as legal advice, and you should consult a tax professional with specific questions:
- To qualify for the tax credit, windows, doors, and skylights
placed in service after February 17, 2009 must have a U-factor and
Solar Heat Gain Coefficient (SHGC) less than or equal to 0.30. You can
find the U-factor and SHGC on the National Fenestration Rating Council
(NFRC) label. See an example of the NFRC label.
NFRC is the only federally recognized organization for determining the
energy performance of windows, doors and skylights. Please see the NFRC website for information concerning product performance.
- Qualifying
products purchased between February 17, 2009 and December 31, 2010 are
eligible for a tax credit equal to 30 percent of the product cost. The
maximum amount of homeowner credit for all improvements combined (including roofing, insulation, HVAC, and water heaters) is $1,500 during 2009 and 2010.
- For
products purchased between January 1, 2009 and February 16, 2009, the
terms of the tax credit are less clear. The Internal Revenue Service
will likely clarify these terms in guidance documents, which are
expected to be released later this year.
Additional information will be posted as it is made available.