SECTION 5. RESIDENTIAL ENERGY
Internal Revenue Bulletin 2006-11 · 2026-10-03 edition · updated 2026-10-04 · United States
PROPERTY
.01 Qualified Energy Property. The credit for residential energy property expenditures is allowed with respect to the following property (Qualified Energy Property):
(1) An electric heat pump water heater that yields an energy factor of at least 2.0 in the standard DOE test procedure;
(2) An electric heat pump that has a heating seasonal performance factor (HSPF) of at least 9, a seasonal energy efficiency ratio (SEER) of at least 15, and an energy efficiency ratio (EER) of at least 13;
2006–11 I.R.B. 624 March 13, 2006
cable to the onsite preparation, assembly, or original installation of the property.
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