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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!

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Virginia

Virginia

Incentives/Policies for Energy Efficiency

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Income Tax Deduction for Energy-Efficient Products   

Last DSIRE Review: 05/27/2014
Program Overview:
State: Virginia
Incentive Type: Personal Deduction
Eligible Efficiency Technologies: Clothes Washers, Dishwasher, Refrigerators, Water Heaters, Furnaces , Boilers, Heat pumps, Central Air conditioners, Programmable Thermostats, Room Air Conditioners, Heat Pump Water Heaters
Eligible Renewable/Other Technologies: Fuel Cells
Applicable Sectors: Residential
Amount:20% of the sales tax paid by an individual
Maximum Incentive:Not to exceed $500
Equipment Requirements:Must meet federal Energy Star efficiency requirements
Start Date:3/23/2007
Authority 1:
Date Enacted:
Date Effective:
Va. Code ยง 58.1-322 (D-12)
3/23/2007
3/23/2007
Summary:

Taxpayers in Virginia may deduct from their taxable personal income an amount equal to 20% of the sales taxes paid for certain energy efficient equipment. The incentive is capped at $500. This incentive is available for the following equipment types:

  • ENERGY STAR clothes washers
  • ENERGY STAR room air conditioners
  • ENERGY STAR dishwashers
  • ENERGY STAR standard size refrigerators
  • Any fuel cell that generates electricity using an electrochemical process, has an electricity-only generation efficiency greater than 35 percent, and has a generating capacity of at least two kilowatts 
  • Any gas heat pump that has a coefficient of performance of at least 1.25 for heating and at least 0.70 for cooling
  • Any electric heat pump hot water heater that yields an energy factor of at least 1.7
  • Any electric heat pump that has a heating system performance factor of at least 8.0 and a cooling seasonal energy efficiency ratio of at least 13.0
  • Any central air conditioner that has a cooling seasonal energy efficiency ratio of at least 13.5
  • Any advanced gas or oil water heater that has an energy factor of at least 0.65 
  • Any advanced oil-fired boiler with a minimum annual fuel-utilization rating of 85
  • Any advanced oil-fired furnace with a minimum annual fuel-utilization rating of 85
  • Programmable thermostats

Note: Certain EPA "Watersense" products may also qualify.


 
Contact:
  Taxpayer Assistance - Virginia
Virginia Department of Taxation
PO Box 1880
Richmond, VA 23218-1880
Phone: (804) 367-8031
E-Mail: tax-busqtns@state.va.us
Web Site: http://www.tax.virginia.gov/
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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.