April 25, 2023


CEE is pleased to announce the publication of product lists that meet CEE’s Highest Tier (not Advanced) as cited in the Inflation Reduction Act of 2022 (IRA) with regard to 25C tax credits at CEE has been working in collaboration with the US Department of Energy, the Air-Conditioning, Heating, and Refrigeration Institute (AHRI), and individual manufacturers to create a validated means to represent those models that are likely (pending IRS guidance) to meet the IRA criteria for 25C tax credit in the following residential product categories:

• Air Source Heat Pumps
• Central Air Conditioners
• Heat Pump Water Heaters
• Natural Gas Water Heaters
• Natural Gas Furnaces and Boilers

The lists, which were compiled by the U.S. Department of Energy to identify product models that meet the criteria for the CEE Tiers specified in IRA. They have been provided to CEE for the purpose of communicating eligibility for these CEE Tiers. The data provided are the representations submitted to DOE by manufacturers and their third-party representatives. DOE makes no representations or warranties regarding the accuracy of the data. Questions regarding the completeness or accuracy of these lists should be directed to

Our expectation is that DOE will update these lists at least every two weeks. The spreadsheets are date stamped and users are advised to always check the CEE Directory site to ensure they are working from the most recent and comprehensive lists.

CEE will continue to coordinate with DOE and AHRI to support this resource and provide the most accurate and accessible list of products with performance cited as required for 25C tax credit.

About CEE
CEE is an award-winning consortium of efficiency program administrators from the United States and Canada. Members work to unify program approaches across jurisdictions to increase the success of efficiency in markets. By joining forces at CEE, individual electric and gas efficiency programs are able to partner not only with each other, but also with other industries, trade associations, and government agencies. Working together, administrators leverage the effect of their ratepayer funding, exchange information on successful practices and, by doing so, achieve greater energy efficiency for the public good.