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:
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.
|Incentive Type:||Industry Recruitment/Support|
|Administrator:||U.S. Internal Revenue Service|
|Eligible Renewable/Other Technologies:||Clothes Washers,Dishwasher,Refrigerators/Freezers|
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|
|Name:||26 USC § 45M|
|Date Enacted:||8/8/2005 (subsequently amended)|
|Name:||H.R. 8 (American Taxpayer Relief Act of 2012)|
|Name:||Public Information - IRS|
|Organization:||U.S. Internal Revenue Service|
1111 Constitution Avenue, N.W.
Washington DC 20224
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.
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