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Rev. Proc. 2024-31

SECTION 3. DEFINITIONS

Internal Revenue Bulletin 2024-46 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Generally . Terms used in this revenue procedure and not otherwise defined in this revenue procedure have the same meaning as in § 25C and the proposed regulations thereunder, and will have the same meaning as in the final regulations thereunder (once issued).

.02 Relevant Geographic Climate Zone . Exterior windows, skylights, doors, and heat pumps are subject to different efficiency requirements in different geographic areas of the United States. The

November 12, 2024 1114 Bulletin No. 2024–46

term “relevant geographic climate zone” refers to the applicable climate zone for the applicable specified product. Energy Star is a voluntary labeling and rating program administered by the U.S. Environmental Protection Agency that determines the applicable climate zones for exterior windows, skylights, and doors. See https:// www.energystar.gov. The Consortium for Energy Efficiency (CEE), a nonprofit consortium consisting primarily of utility efficiency program administrators across the United States and Canada, determines the applicable climate zones for heat pumps. See https://cee1.org.

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▸Contents — Internal Revenue Bulletin 2024-46
Internal Revenue Bulletin 2024-46

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