Merrick Design and Build Inc. -Tax Credits for Energy Efficiency

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Federal & MD Tax Credits

Tax Credits for Energy Efficiency

Most of these tax credits expired on January 1, 2011, but we will be leaving these up until April 15th to allow you to check if your previous project qualifies. Contact us at (301) 946-2356 to request your letter or if you have any questions.

FEDERAL TAX CREDITS	MARYLAND TAX CREDITS

Product Category	Product Type	Tax Credit Specification	Tax Credit	Notes	Tax Credit Specification	Tax Credit	Notes
Insulation	Insulation	Meets 2009 IECC & Amendments	30% of cost, up to $1,500	For insulation to qualify, its primary purpose must be to insulate (example: insulated siding does not qualify). Check to see if you have Home Performance with ENERGY STAR in your areas. Adding insulation to your home is covered.	MD n/a
Product Category	Product Type	Tax Credit Specification	Tax Credit	Notes	Tax Credit Specification	Tax Credit	Notes
Windows & Doors	Exterior Windows and Skylights	Before June 1, 2009:Must meet ENERGY STAR criteria After June 1, 2009:U factor <= 0.30SHGC <= 0.30	30% of cost, up to $1,5001	Not all ENERGY STAR labeled windows and skylights qualify for tax credit.	MD n/a
				More information

	Storm Windows	In combination with the exterior window over which it is installed: 1. has a U-factor and SHGC of 0.30 or below2. Meets the IECC	30% of cost, up to $1,5001	FAQ on storm doors and storm windows.
	Exterior Doors	Before June 1, 2009: Must meet ENERGY STAR criteria After June 1, 2009: U factor <= 0.30 SHGC <= 0.30	30% of cost, up to $1,5001	Not all ENERGY STAR doors will qualify.
	Exterior Doors		30% of cost, up to $1,5001	More information
	Storm Doors	In combination with a wood door over which it is installed: 1. has a U-factor and SHGC of 0.30 or below 2. Meets the IECC	30% of cost, up to $1,5001	FAQ on storm doors and storm windows.
Product Category	Product Type	Tax Credit Specification	Tax Credit	Notes	Tax Credit Specification	Tax Credit	Notes
Roofing	Metal Roofs,	All ENERGY STAR qualified metal and reflective asphalt shingles	30% of cost, up to $1,5001	FAQ on roofs that qualify for the tax credit	MD n/a
	Asphalt Roofs		30% of cost, up to $1,5001	FAQ on roofs that qualify for the tax credit	MD n/a
Product Category	Product Type	Tax Credit Specification	Tax Credit	Notes	Tax Credit Specification	Tax Credit	Notes
HVAC	Central A/C	Split Systems:	30% of cost, up to $1,5001	FAQ on Central ACs that qualify for the tax credit	MD n/a
		EER >=13
		SEER >= 16		FAQ on Air Source Heat Pumps that qualify for the tax credit

		Package systems:		Note: not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR criteria.
		EER >= 12
		SEER >= 14
	Air Source Heat Pumps	Split Systems:	30% of cost, up to $1,5001
		HSPF >= 8.5
		EER >= 12.5
		SEER >= 15

		Package systems:
		HSPF >= 8
		EER >= 12
		SEER >= 14
	Natural Gas or Propane Furnace	AFUE >= 95	30% of cost, up to $1,5001	FAQ on Furnaces and Boilers that qualify for the tax credit
	Oil Furnace	AFUE >= 90	30% of cost, up to $1,5001
	Gas, Propane, or Oil Hot Water Boiler	AFUE >= 90	30% of cost, up to $1,5001	Note : not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR criteria for furnaces, boilers.
	Advanced Main Air Circulating Fan	No more than 2% of furnace total energy use.	30% of cost, up to $1,5001	Read this FAQ if the fan qualifies, but the furnace does not.
Product Category	Product Type	Tax Credit Specification	Tax Credit	Notes	Tax Credit Specification	Tax Credit	Notes
Water Heaters	Gas, Oil, Propane Water Heater	Energy Factor >= 0.82 or a thermal efficiency of at least 90%.	30% of cost, up to $1,5001	FAQ on Water Heaters that qualify for the tax credit	MD n/a
Water Heaters	Electric Heat Pump Water Heater	Same criteria as ENERGY STAR: Energy Factor >= 2.0	30% of cost, up to $1,5001	View ENERGY STAR criteria for water heaters.	MD n/a
Product Category	Product Type	Tax Credit Specification	Tax Credit	Notes	Tax Credit Specification	Tax Credit	Notes
Biomass Stove	Biomass Stove	Stove which burns biomass fuel to heat a home or heat water. Thermal efficiency rating of at least 75% as measured using a lower heating value.	30% of cost, up to $1,5001	FAQ on biomass stoves.	Fuel must be at least 5% biodiesel Exempt from state sales tax	$.03/gallon up to $500/year	View MD tax credit info
Biomass Stove	Biomass Stove		30% of cost, up to $1,5001	FAQ on biomass stoves.		$.03/gallon up to $500/year	Available 2008-2012 tax years
1 - Subject to a $1,500 maximum per homeowner for all improvements combined.
Product Category	Product Type	Tax Credit Specification	Tax Credit	Notes	Tax Credit Specification	Tax Credit	Notes
Geo-Thermal Heat Pump	Geo-Thermal Heat Pump	Same criteria as ENERGY STAR:	30% of the cost	All ENERGY STAR geo-thermal heat pumps qualify for the tax credit. Must be placed into service before December 31, 2016.	Special assessment making assessed property tax value equivalent to conventional system Exempt from state sales and use tax

		Closed Loop:
		EER >= 14.1
		COP >= 3.3

		Open Loop:
		EER >= 16.2			Rebates:	$500 rebate per ton	$3000 maximum
		COP >= 3.6			EER >= 15.5
					COP >= 3.5		View MD tax credit info
		Direct Expansion:
		EER >= 15
		COP >= 3.5
Product Category	Product Type	Tax Credit Specification	Tax Credit	Notes	Tax Credit Specification	Tax Credit	Notes
Solar Energy Systems	Solar Water Heating	At least half of the energy generated by the qualifying property must come from the sun. Homeowners may only claim spending on the solar water heating system property, not the entire water heating system of the household.	30% of cost	All ENERGY STAR solar water heaters qualify for the tax credit.	100% tax exemption from property taxes		$2500 maximum See MD Rebate Information
					Rebates:	30% installed price
		The credit is not available for expenses for swimming pools or hot tubs.		Must be placed in service before December 31, 2016.

		The water must be used in the dwelling.

		The system must be certified by the Solar Rating and Certification Corporation (SRCC).
	Photovoltaic Systems	Photovoltaic systems must provide electricity for the residence, and must meet applicable fire and electrical code requirement.	30% of cost	Must be placed in service before December 31, 2016.	Special assessment making assessed property tax value equivalent to conventional system
					Exempt from state sales and use tax

					Rebates:	$.50 - $1.25/W DC	$10,000 maximum
					PV maximum 20kW
							See MD Rebate Information
Product Category	Product Type	Tax Credit Specification	Tax Credit	Notes	Tax Credit Specification	Tax Credit	Notes
Small Wind Energy Systems	Residential Small Wind Turbines	Has nameplate capacity of not more than 100 kilowatts.	30% of cost	Must be placed in service before December 31, 2016.	Rebates: min 1kW capacity	$2,500 per kW capacity	$10,000 maximum
Small Wind Energy Systems	Residential Small Wind Turbines	Has nameplate capacity of not more than 100 kilowatts.	30% of cost	Must be placed in service before December 31, 2016.	Rebates: min 1kW capacity	$2,500 per kW capacity	See MD Rebate Information
Product Category	Product Type	Tax Credit Specification	Tax Credit	Notes	Tax Credit Specification	Tax Credit	Notes
Fuel Cells	Residential Fuel Cell and microturbine system	Efficiency of at least 30% and must have a capacity of at least 0.5 kW.	30% of the cost, up to $500 per .5 kW of power capacity	Must be placed in service before December 31, 2016.	MD n/a
					MD n/a
The IRS defines "placed in service" as when the property is ready and available for use.

Merrick Design and Build Inc
3923 Plyers Mill Road
Kensington MD 20895

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Phone: (301) 946-2356
Fax: (301) 946-2898
Email: info@mdbi.us

NARI - National Association of The Remodeling Industry