Residential Energy Conservation Tax Credit

April 03, 2007

Summary

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.