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Posted by Arthur Kamlet on February 25, 2008, 12:02 am
Please log in for more thread options >wrote:
>
>> What does IRS consider "insulation material or system specifically and
>> primarily designed to reduce heat loss?" Nothing was found at irs.gov
>
>Typically things like storm and double-pane windows. Siding usually
>does not qualify. Ask the people who installed the equipment or the
>manufacturer if their products qualify for the credit, or see if the
>product has the energy star label.
See Notice 2006-26
<<<
"SECTION 4. QUALIFIED ENERGY EFFICIENCY IMPROVEMENTS
.01 Eligible Building Envelope Components.
The credit for qualified energy efficiency improvements is allowed with respect
to the following building envelope components (Eligible Building Envelope
Components):
(1) An insulation material or system (including any vapor retarder or seal to
limit infiltration) that--
(a) Is specifically and primarily designed (within the meaning of section 4.04
of this notice) to reduce heat loss or gain of a dwelling unit when installed in
or on the dwelling unit; and
(b) May be taken into account in determining whether the building thermal
envelope requirements established by the IECC are satisfied;
<<<
--
ArtKamlet at a o l dot c o m Columbus OH K2PZH
--
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