Heat Pumps
Air-Source Heat Pump Split Systems
- Individuals who purchase and place into service qualifying air-source heat pump split system equipment within the tax year may be eligible for a non-refundable tax credit of up to $2000. Additional limitations may apply*.
- Must meet or exceed the Consortium for Energy Efficiency (CEE) highest efficiency tier, not including any advanced tier, in effect as of the beginning of the calendar year the equipment is placed into service.
- Both indoor and outdoor components of split systems must be rated as a matched system with an indoor coil, air handler, and/or furnace.
- Beginning Jan 1, 2025, CEE created a unified North American Region (no more North/South efficiency requirement differences) and a unified category for all split ASHP systems (no more distinction between ducted/non-ducted/mixed).
Qualifying 2025 CEE Criteria
| 2025 CEE SPLIT ASHP SPECIFICATIONS |
| CEE Level |
SEER2 |
EER2 |
HSPF2 |
COP AT 5°F |
Capacity Ratio |
| CEE Tier 1 |
| Path A |
>= 16.0 |
>= 9.8 |
>= 8.5 |
>= 1.75 |
>= 60% AT 5°F/47°F |
| Path B |
>= 16.0 |
>= 11.0 |
>= 8.0 |
>= 1.75 |
>= 45% AT 5°F/47°F |
Systems can qualify for the Section 25C tax credit via either Path A or Path B, regardless of location.
To find qualifying systems, visit the AHRI Directory of Certified Product Performance.
Packaged Air-Source Heat Pumps
- Individuals who purchase and place into service qualifying packaged air-source heat pump systems within the tax year may be eligible for a non-refundable tax credit of up to $2000. Additional limitations may apply*.
- Must meet or exceed the Consortium for Energy Efficiency (CEE) highest efficiency tier, not including any advanced tier, in effect as of the beginning of the calendar year the equipment is placed into service.
- Beginning Jan 1, 2025, CEE created a unified North American Region (no more North/South efficiency requirement differences).
Qualifying 2025 CEE Criteria
| 2025 CEE PACKAGED ASHP SPECIFICATIONS |
| CEE Level |
SEER2 |
EER2 |
HSPF2 |
COP AT 5°F |
Capacity Ratio |
| CEE Tier 1 |
>= 15.2 |
>= 10.0 |
>= 7.2 |
>= 1.75 |
>= 45% AT 5°F/47°F |
To find qualifying packaged units, visit the AHRI Directory of Certified Product Performance
Central Air Conditioners
Split Central Air Conditioner Systems
- Individuals who purchase and place into service qualifying split central air conditioning systems (ducted, ductless, or mixed ducted) within the tax year may be eligible for a non-refundable tax credit of up to $600. Additional limitations may apply*.
- Must meet or exceed the Consortium for Energy Efficiency (CEE) highest efficiency tier, not including any advanced tier, in effect as of the beginning of the calendar year the equipment is placed into service.
- Both indoor and outdoor components of split systems must be rated as a matched system with an indoor coil, air handler, and/or furnace.
Qualifying 2025 CEE Criteria
| 2025 CEE SPLIT CAC SPECIFICATIONS |
| CEE Level |
SEER2 |
EER2 |
| CEE Tier 1 |
>= 17.0 |
>= 12.0 |
To find qualifying split central air conditioner systems, visit the AHRI Directory of Certified Product Performance.
Packaged Central Air Conditioners
- Individuals who purchase and place into service qualifying packaged air conditioning systems within the tax year may be eligible for a non-refundable tax credit of up to $600. Additional limitations may apply*.
- Must meet or exceed the Consortium for Energy Efficiency (CEE) highest efficiency tier, not including any advanced tier, in effect as of the beginning of the calendar year the equipment is placed into service.
Qualifying 2025 CEE Criteria
| 2025 CEE PACKAGED CAC SPECIFICATIONS |
| CEE Level |
SEER2 |
EER2 |
| CEE Tier 1 |
>= 16.0 |
>= 11.5 |
To find qualifying packaged central air conditioners, visit the AHRI Directory of Certified Product Performance.
Natural Gas Furnaces
- Individuals who purchase and place qualifying gas-fired forced air furnaces into service within the tax year may be eligible for a non-refundable tax credit of up to $600. Additional limitations may apply*.
- Must meet or exceed the Consortium for Energy Efficiency (CEE) highest efficiency tier, not including any advanced tier, in effect as of the beginning of the calendar year the equipment is placed into service.
Qualifying 2025 CEE Criteria
| CEE Level |
AFUE* |
| CEE Tier 3 |
>= 97% |
To find qualifying natural gas furnaces, visit the AHRI Directory of Certified Product Performance.
* Daikin Comfort Technologies Manufacturing, Inc. does not offer tax advice. This information is provided for discussion purposes only and is provided as a generic guideline. This information does not represent tax advice. Before filing for any tax credit with respect to these products, Daikin Comfort Technologies Manufacturing, Inc. recommends that consumers consult with a tax professional to determine the application of such credits to their particular situation.
Find tax credit-eligible systems
- Go to the AHRI Directory of Certified Product Performance and click on your corresponding Product Function.
- Enter the brand name (indoor and outdoor unit, if applicable), model number of your equipment (indoor and outdoor unit, if applicable) into the Search bar, and click SEARCH.
- Locate your system’s model number in the search results and click on the AHRI Ref # link.
- On the system's detail page, look for the button labeled “Download Certificate.”
- Click DOWNLOAD CERTIFICATE to download the AHRI certificate. 25C tax credit eligible equipment will show the text “Potential Eligibility for IRA Tax Credit*” in the top right-hand corner. You can save or print it for your records.
These tax credits apply to Residential Energy Property Expenditures, such as qualifying Heat Pumps, central air conditioners, and natural gas furnaces. Meeting the highest numeric CEE tier (excluding the advanced tier) in effect at the beginning of the year when the property was installed serves as one of the criteria used to determine eligibility for certain equipment under the Federal Energy Efficiency Home Improvement Credit.
PIN Requirement for 25C
For property placed in service after Dec. 31, 2024 and before Jan. 1, 2026, in order for a taxpayer to claim a tax credit under Section 25C, (1) the item must qualify for the tax credit; (2) the item must be produced by a “qualified manufacturer” (a “QM”); and (3) the taxpayer must include the QM’s PIN on its tax return* for 2025 (specifically on Form 5695 – Residential Energy Credits).
The QM PIN# for qualifying 25C Amana brand equipment is I7Q6.
Please note that additional rules will apply for 2026.
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* Daikin Comfort Technologies Manufacturing, Inc. does not offer tax advice. This information is provided for discussion purposes only and is provided as a generic guideline. This information does not represent tax advice. Before filing for any tax credit with respect to these products, Daikin Comfort Technologies Manufacturing, inc. recommends that consumers consult with a tax professional to determine the application of such credits to their particular situation.