SECTION 7. EFFECTIVE DATES AND

TRANSITION RULES.

.01 For amounts that are paid or incurred in taxable years beginning after December 31, 2008, with respect to property placed in service in calendar years 2009 and 2010, including amounts paid or incurred for property placed in service before February 18, 2009, the credit is computed in accordance with sections 2.04(1) and (2) of this notice.

.02 The efficiency standards listed for EIEA in section 2.03 of this notice apply to property placed in service before February 18, 2009, and the efficiency standards listed for ARRTA in sections 4.01 and 5.01 of this notice apply to property placed in service after February 17, 2009.

.03 In the case of amounts paid or incurred before June 1, 2009, for property placed in service after February 17, 2009, taxpayers may rely on:

(1) An Energy Star label for exterior windows and skylights, rather than on a

turer’s certification must contain the following information:

(1) The name and address of the manufacturer.

(2) Identification of the class of eligible building envelope component as listed in section 4.01 of this notice or the class of qualified energy property as listed in section 5.01 of this notice in which the component or property is included.

(3) The make, model number, and any other appropriate identifiers of the component or property.

(4) A statement that the component is an eligible building envelope component as defined in section 4.01 of this notice or the property is qualified energy property as defined in section 5.01 of this notice. In the case of a certification provided after June 1, 2009, this statement may be provided only for components that are eligible building envelope components and property that is qualified energy property under the rules applicable to components and property placed in service after February 17, 2009.

.05 Content of Manufacturer’s Certifi- cation; Specific Information . A manufacturer’s certification statement must contain any of the following statements that are applicable:

(1) In the case of an exterior window, skylight, or door (other than a storm window or storm door), a statement that the exterior window, skylight, or door has a U factor and SHGC of 0.30 or below.

(2) In the case of a storm window, the classes of exterior window ( e.g., single pane; double pane, clear glass; double pane, Low-E coating) over which the storm window may be installed and that, in combination with the storm window, will have a U factor and SHGC of 0.30 or below.

(3) In the case of a storm door, the classes of exterior door ( e.g., 1–3/4” insulated steel, 50 percent or less glazing, double pane, clear glass) over which the storm door may be installed and that, in combination with the storm door, will have a U factor and SHGC of 0.30 or below.

.06 Content of Manufacturer’s Certifi- cation; Required Declaration .

A manufacturer’s certification statement must contain a declaration, signed by a person currently authorized to bind the manufacturer in these matters, in the following form:

“Under penalties of perjury, I declare that I have examined this certification statement, and to the best of my knowledge and belief, the facts are true, correct, and complete.”

.07 Manufacturer’s Records . A manufacturer that certifies to a taxpayer that a component is an eligible building envelope component or that property is qualified energy property must retain in its records documentation establishing that the component or property satisfies the applicable conditions of section 4.01 or 5.01 of this notice. In the case of an exterior window, the manufacturer must retain a record of its National Fenestration Rating Council rating. If a manufacturer certifies the percentage of the cost of the furnace allocable to an advanced main air circulating fan, the manufacturer must maintain in its records the basis for such allocation. The manufacturer must, upon request, make such documentation available for inspection by the Service.

.08 Effect of Erroneous Certification or Failure to Satisfy Documentation Require- ments . The Service may, upon examination (and after any appropriate consultation with the DOE or Environmental Protection Agency (EPA)), determine that a component that has been certified under this section is not an eligible building envelope component or that property that has been certified under this section is not qualified energy property. In that event, or if the manufacturer of the component or property fails to satisfy the requirements relating to documentation in section 6.07 of this notice, the manufacturer’s right to provide a certification on which future purchasers of the component or property can rely will be withdrawn, and taxpayers purchasing the component or property after the date on which the Service publishes an announcement of the withdrawal may not rely on the manufacturer’s certification. Taxpayers may continue to rely on the certification for a component or property purchased on or before the date on which the announcement of the withdrawal is published (including in cases in which the component or property is not installed and the credit is not claimed until after the announcement of the withdrawal is published). Manufacturers are reminded that an erroneous certification statement may result in the imposition of penalties—

2009–25 I.R.B. 1099 June 22, 2009

manufacturer’s certification statement, in claiming the § 25C credit, if the window or skylight is installed in the region identified on the label;

(2) A manufacturer’s certification issued before February 18, 2009, that is made in accordance with Notice 2006–26, as clarified by Notice 2006–53; or

(3) A manufacturer’s certification made in accordance with the procedures of Notice 2006–26, as clarified by Notice 2006–53, for certifications issued after February 17, 2009, provided that the manufacturer’s certification statement clearly indicates that the item complies with the efficiency standards contained in ARRTA.

.04 For amounts that are paid or incurred in taxable years beginning before December 31, 2008, with respect to property placed in service in calendar year 2009, the credit is computed in accordance with section 2.02 of this notice.