On August 16th, 2022, the Inflation Reduction Act of 2022 was passed, naming CEE tiers as the basis for federal tax credits across several product categories through 2032. The Act cites products “which meet or exceed the highest efficiency tier (not including any Advanced Tier)”. The tax credit eligible tier may be Tier 1, 2, or 3, depending on the product category. CEE tiers are explained in more detail on this page.
Relevant CEE specifications cited include the CEE Electric HVAC Specifications, CEE Natural Gas HVAC Specifications, CEE Electric Water Heating Specifications, and CEE Natural Gas Water Heating Specifications.
The links provided below provide a summary of products that meet the highest efficiency tiers (not including any Advanced Tier). The lists were compiled by the U.S. Department of Energy and identify product models that meet the criteria for the CEE Market Transformation Tiers specified within IRA. 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. They have been provided to CEE for the purpose of communicating eligibility for these CEE Tiers. They may contain products that are not AHRI Certified and/or may not reflect the most current AHRI Certified data. These spreadsheets are updated at least every two weeks and are stamped with their dates of publication. Questions regarding the completeness or accuracy of the content should be directed to appliancestandardsquestions@ee.doe.gov. As additional information is provided by the U.S. Treasury regarding 25C tax credits, we will update this page accordingly.
• Air Source Heat Pumps
• Central Air Conditioners
• Heat Pump Water Heaters
• Natural Gas Water Heaters
• Natural Gas Furnaces and Boilers
The lists 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 appliancestandardsquestions@ee.doe.gov.
More information about how CEE works, as well as CEE Initiatives and other resources may be helpful. CEE took no action to be named nor to establish the timing of the associated tax credits.
CEE does not sell or manufacture products, nor do we recommend specific brands or administer rebates. CEE does not provide tax advice and advises consultation with IRS resources and your personal tax preparer to determine eligibility.
External Resources
ENERGY STAR Information about Tax Credits
TAS Tax Tip: What the IRA Means for You