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The U.S. Department of Energy and the North Carolina Clean Energy Technology Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in December 2014. Staff are currently working hard on the new version of DSIRE but are also maintaining the content of the current version of DSIRE. Thank you for your continued support and patience during this transition. We hope you are as excited for December as we are! The U.S. Department of Energy and the North Carolina Solar Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in the summer of 2014. Staff are currently working hard on the new DSIRE and are unfortunately only able to make minimal updates to the DSIRE website at this time. We apologize for any inconvenience and thank you for using DSIRE.

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Federal

Federal

Incentives/Policies for Renewables & Efficiency

Printable Version
Energy-Efficient Appliance Manufacturing Tax Credit   

Last DSIRE Review: 01/04/2013
Program Overview:
State: Federal
Incentive Type: Industry Recruitment/Support
Eligible Efficiency Technologies: Clothes Washers, Dishwasher, Refrigerators
Applicable Sectors: Industrial, Appliance Manufacturers
Amount:Dishwashers: $25 - $75 per unit, varies by energy and water efficiency;
Clothes washers: $175 - $225 per unit, varies by type, and energy and water efficiency;
Refrigerators: $150 or $200, depending on energy-efficiency rating
Maximum Incentive:The aggregate amount of credit allowed for 2011 is $25 million per taxpayer. Certain refrigerators and clothes washers will not add to the aggregate credit amount. See summary below for more details.
Terms:Appliances must meet Energy Star 2007 requirements; must be new and in compliance with all applicable performance and safety standards
Start Date:1/1/2007
Expiration Date:12/31/2013
Web Site: http://www.irs.gov/Businesses/Corporations/Manufacturers%27-Energ...
Authority 1:
Date Enacted:
Date Effective:
Expiration Date:
26 USC ยง 45M
8/8/2005 (subsequently amended)
1/1/2006
12/31/2013
Authority 2:
Date Enacted:
Date Effective:
Expiration Date:
H.R. 8 (American Taxpayer Relief Act of 2012)
01/02/2013
01/02/2013
12/31/2013
Summary:

Note: This tax credit expired at the end of 2011. The American Taxpayer Relief Act of 2012 retroactively renewed this tax credit for certain appliances manufactured in 2012 and 2013. 

The federal Energy Policy Act of 2005 established tax credits for manufacturers of high-efficiency residential clothes washers, refrigerators, and dishwashers produced in calendar years 2006 and 2007. The Energy Improvement and Extension Act of 2008 and The American Taxpayer Relief Act of 2012 extended these credits, depending on the efficiency rating of the manufactured appliance. Manufacturers may only receive these credits for the increase in production of qualifying appliances over a two-year rolling baseline, and only appliances produced in the United States are eligible.

Credits available to manufacturers are as follows:

Dishwashers

  • $45 for models manufactured in calendar year 2008 or 2009 which use no more than 324 kilowatt hours (kWh) per year and 5.8 gallons per cycle.
  • $75 for models manufactured in calendar year 2008, 2009, or 2010 which use no more than 307 kWh per year and 5.5 gallons per cycle.
  • $25 for models manufactured in calendar year 2011 which use no more than 307 kWh per year and 5.0 gallons per cycle (5.5 gallons per cycle for dishwashers designed for greater than 12 place settings).
  • $50 for models manufactured in calendar year 2011, 2012, or 2013 which use no more than 295 kWh per year and 4.25 gallons per cycle (4.75 gallons per cycle for dishwashers designed for greater than 12 place settings).
  • $75 for models manufactured in calendar year 2011, 2012, or 2013 which use no more than 280 kWh per year and 4 gallons per cycle (4.5 gallons per cycle for dishwashers designed for greater than 12 place settings).


Clothes washers

  • $75 for residential top-loading models manufactured in 2008 which meet or exceed a 1.72 modified energy factor (MEF) and do not exceed an 8.0 water consumption factor (WCF).
  • $125 for residential top-loading models manufactured in 2008 or 2009 which meet or exceed a 1.8 MEF and do not exceed a 7.5 WCF.
  • $150 for residential or commercial models manufactured in 2008, 2009, or 2010 which meet or exceed a 2.0 MEF and does not exceed a 6.0 WCF.
  • $250 for residential or commercial models manufactured in 2008, 2009, or 2010 which meet or exceed a 2.2 MEF and do not exceed a 4.5 WCF.
  • $175 for top-loading models manufactured in calendar year 2011 which meet or exceed a 2.2 modified energy factor and do not exceed a 4.5 WCF.
  • $225 for top-loading models manufactured in calendar year 2011, 2012, or 2013 which meet or exceed a 2.4 modified energy factor and do not exceed a 4.2 WCF.*
  • $225 for front-loading models manufactured in calendar year 2011, 2012, or 2013 which meet or exceed a 2.8 modified energy factor and do not exceed a 3.5 WCF.*


Refrigerators

  • $50 for models manufactured in 2008 which are between 20% and 22.9% more efficient than the 2001 energy conservation standards.
  • $75 for models manufactured in calendar year 2008 or 2009 which are between 23% and 24.9% more efficient than the 2001 energy conservation standards.
  • $100 for models manufactured in calendar year2008, 2009, or 2010 which are between 25% and 29.9% more efficient than the 2001 energy conservation standards.
  • $200 for models manufactured in calendar year2008, 2009, or 2010 which are at least 30% more efficient than the 2001 energy conservation standards.
  • $150 in the case of a refrigerator manufactured in calendar year 2011, 2012, or 2013 which consumes at least 30 percent less energy than the 2001 energy conservation standards.
  • $200 in the case of a refrigerator manufactured in calendar year 2011, 2012, or 2013 which consumes at least 35 percent less energy than the 2001 energy conservation standards.*


Each manufacturer is limited to a total of $25 million in credits for 2011, 2012 and 2013 combined. See note below for exceptions to this rule.

IRS Form 8909 is available here. For more information on qualifying products, visit the Energy Star web site.


* These products will not add to the aggregate credit amount and have no separate credit limit.


 
Contact:
  Public Information - IRS
U.S. Internal Revenue Service
1111 Constitution Avenue, N.W.
Washington, DC 20224
Phone: (800) 829-1040
Web Site: http://www.irs.gov
NCSU - home
Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.