| Heat Pumps and Air Conditioning Systems |
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| Heat Pumps, Central Air Conditioning and Testing & Servicing HVAC Systems |
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Premium efficiency heat pumps and central air conditioning systems can save you money on heating cooling each year. The only way to be sure they are operating efficiently is to have a performance verification test on your new and existing system.
Even the most experienced installer can't judge the heat pump/air conditioning refrigerant charge or air flow without testing. That's why the Oregon Department of Energy requires the performance of all systems to be verified using the CheckMe or Performance Tested Comfort System (PTCS) test procedure. You are eligible for a separate tax credit based on the cost of the test and any needed repairs.
A split-system, air-source heat pump qualifies for two tax credits – one for the performance verification test and one for equipment that meets the following minimum requirements:
- Heating Season Performance Factor (HSPF) of 9.0 or higher
- Energy Efficiency Ratio (EER) of 12 or higher
- A technician certified by the Oregon Department of Energy must verify the performance of the system.
The following chart will help you to determine the tax credit amount:
EER
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HSPF
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12
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12.5
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13
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9.0
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$300
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$320
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$340
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9.5
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$300
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$360
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$380
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10.0
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$300
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$360
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$430
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The heat pump installation must be performed by an approved heating company listed with the Oregon Department of Energy. These companies employ tax credit-certified technicians that test the installed system and verify that it meets established criteria. The system must pass the test for the tax credit to be issued (click here for a list of eligible measures). A few weeks after testing your heat pump, you will receive a tax credit application. Fill in the missing information, including your social security number, sign the application and send it with a copy of your itemized receipt to the Oregon Department of Energy for tax credit approval. If you do not receive an application from your technician, please contact your technician directly.
Note: in "dual fuel" or "hybrid" systems with a gas furnace installed as a backup to a heat pump, only the primary heating system will be eligible for a tax credit. Installations in rental and commercial property should apply through the Business Energy Tax Credit program.
Air conditioning systems (ended 12/31/11)
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The Oregon legislature has passed House Bill 3672, which changes the Oregon Department of Energy’s tax credit programs. The bill is awaiting the Governor’s signature.
The RETC program is extended by HB 3672 to January 1, 2018, except for the alternative fuel vehicle credit (including electric vehicles) which retains its existing sunset of January 1, 2012. Amendments to the program are effective beginning January 1, 2012.
HB 3672 eliminates some appliances such as dishwashers, clothes washers, refrigerators, plus air conditioners and boilers.
Full Summary HB3672
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Very efficient central, split-system air conditioning systems qualify for two tax credits if they meet the following minimum requirements:
- Energy Efficiency Ratio (EER) is 13.0 or higher
- A technician certified by the Oregon Department of Energy verifies the system
Tier
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Minimum
Efficiency
EER
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Maximum
Tax Credit
Amount
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RAC4
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13.0
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$160
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RAC5
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14.0
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$225
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RAC6
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15.0
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$300
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The air conditioner installation must be performed by an approved heating company listed with the Oregon Department of Energy. These companies employ tax credit-certified technicians that test the installed system and verify that it meets established criteria. The system must pass the test for the tax credit to be issued (click here for a list of eligible measures). A few weeks after testing your air conditioning system, you will receive a tax credit application. Fill in the missing information, including your social security number, sign the application and send it with a copy of your itemized receipt to the Oregon Department of Energy for tax credit approval. If you do not receive an application from your technician, please contact your technician directly.
If you purchase a new qualifying air conditioning system, having premium efficiency ducts will add a $150 tax credit. Applications for the qualifying air conditioning system and the premium efficiency ducts must be submitted at the same time to qualify for the additional tax credit.
Testing and Servicing Heat Pumps and Central Air Conditioning Systems
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The Oregon Department of Energy has a tax credit for testing and repairing heat pump and central air conditioning systems for optimal performance. This involves verification that the system passes the CheckMe or PTCS heat pump or air conditioning protocol for refrigerant charge and air flow.
When work is performed by a tax credit-certified technician, you get a 25 percent tax credit for eligible costs, up to $250. Eligible costs include the cost of performing the verification test and the cost of any repairs needed for the system to pass the test.
Measures eligible for the purpose of calculating a performance checked heat pump/air conditioner tax credit include [OAR 330-070-0073 (9) (e)]:
(A) System diagnostic tests;
(B) Adding or removing refrigerant when initial diagnostic tests indicate need for refrigerant adjustment and post repair tests indicate correct charge has been installed;
(C) Altering the duct system to improve air flow when initial diagnostic tests show low air flow and post repair tests show an air flow improvement of 10 percent or more;
(D) Cleaning the inside coil when initial diagnostic tests indicate low air flow and post repair tests show an air flow improvement of 10 percent or more;
(E) Replacing an existing inside fan motor with an electronically commutated motor (ECM) when initial diagnostic tests show low air flow and tests after ECM installation show an air flow improvement of 10 percent or more; and
(F) Control modifications necessary for the system to pass the diagnostic test.
(See list of tax credit-certified Diagnostic technicians in right-hand column.)
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Heat Pump/Air Conditioners
Tax Credit Application Form
Duct and Heat Pump & AC Tax Credit-Certified Technicians
Technician Information
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