Residential Energy Conservation Tax Credit

April 03, 2007


In the District of Columbia, a tax credit is available to those who purchase high efficiency equipment or an energy efficiency home. If a resident installs or upgrades equipment or insulation in a residence, the following tax credits are available:

  • 25% of expenses for double-paned windows, insulation of doors and caulking for windows
  • 20% of expenses for energy efficient water, heating and cooling systems and insulation of water heating and existing duct work
  • 20% of expenses for insulation of walls, floors and ceilings
  • 20% of expenses for major home appliances and ceiling fans
  • 15% of expenses for lighting and lighting fixtures
  • 10% of expenses for programmable thermostat or lighting controls
If a resident purchases a new home, a 5% tax credit may be taken, up to $2000, if the home is designated as 50% or more efficient than the 1995 model energy code.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: District of Columbia
Incentive Type: Personal Tax Credit
Web Site:
Administrator: DC Office of Tax and Revenue
Start Date:
Eligible Renewable/Other Technologies:
  • Clothes Washers
  • Dishwasher
  • Refrigerators/Freezers
  • Dehumidifiers
  • Ceiling Fan
  • Water Heaters
  • Lighting
  • Lighting Controls/Sensors
  • Furnaces
  • Boilers
  • Heat pumps
  • Air conditioners
  • Programmable Thermostats
  • Caulking/Weather-stripping
  • Duct/Air sealing
  • Building Insulation
  • Windows
  • Doors
  • Roofs
  • Comprehensive Measures/Whole Building
  • Other EE
Incentive Amount: 10% to 25% tax credit for renovations
5% tax credit for purchase price for new homes
Maximum Incentive: $500 for renovations per year
$2,000 for new homes
Equipment Requirements: Equipment should meet Energy Star (U.S. EPA) specifications for high-efficiency equipment.
Carryover Provisions: Any unused credit can be carried over for four tax years


Name: D.C. Code § 47-1806.11


Name: Taxpayer Assistance
Organization: DC Office of Tax and Revenue
Address: 941 North Capitol Street, NE, First Floor
Washington DC 20002
Phone: (202) 727-4829

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.