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NEWS
HVAC and Water Heating Tax Credits Retroactively Extended
January 14, 2013

President Obama recently signed legislation that retroactively reinstates the 25C tax credits for highly efficient HVAC and water heating equipment, provisions that expired at the end of 2011.

Specifically, the bill extends the tax credits that expired in 2011 from January 1, 2012, until December 31, 2013, for qualified equipment listed in Section 25C of the Internal Revenue Code. Because the credits were made retroactive to January 1, 2012, they can be used for qualified equipment that was installed any time after December 31, 2011.

A summary of the Taxpayer Relief Act is available from AHRI.


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