NFRC
realizes you may have questions about tax credit and the Stimulus
package. Please review the following details, which will provide
sources of information for your window purchasing needs.
Tax
Credit Information:
Tax
credit information does not fall directly under NFRC's purview.
This includes, but is not limited to the issue about what documentation
a homeowner requires to receive any tax credit.
The
NFRC recommends you visit the links below and if applicable,
to contact a tax advisor.
On
June 1, the Internal Revenue Service (IRS) issued a guidance
document, Notice 2009-53, for the revised energy efficiency
tax credits for home improvements. The guidance document is
available at http://www.irs.gov/pub/irs-drop/n-09-53.pdf
. The changes most relevant to windows, doors, and skylights
are included in the following sections:
- Section
4.01 subparts (3) and (4), on pages 8 and 9, which define
storm windows and storm doors as eligible products and provide
the criteria for these products.
- Sections
6.04 through 6.06, beginning on page 14, which outline the
new requirements for the manufacturer's certification statement.
Do
condominium owners qualify for federal energy tax credits if
the condominium association makes the window purchase?
The answer is yes and details on how to do so are here:
- Read
section 6 of the IRS code 26 USC § 25D
located on this web site: Database
of State Incentives for Renewable Efficiency: (http://www.dsireusa.org/documents/Incentives/US37Fa.htm)
- The
IRS condominium language is extracted here:
- (6) Condominiums.
(A) In general. In the
case of an individual who is a member of a condominium
management association with respect to a condominium which
the individual owns, such individual shall be treated
as having made the individual's proportionate share of
any expenditures of such association.
(B) Condominium management
association. For purposes of this paragraph, the term
"condominium management association" means an organization
which meets the requirements of paragraph (1) of section
528(c) (other than subparagraph (E) thereof) with respect
to a condominium project substantially all of the units
of which are used as residences.
Details
about NFRC Rated Products:
The
NFRC administers an independent rating and labeling system for
the energy performance of windows, doors, skylights, and attachment
products. The NFRC does have a Certified Product Directory (CPD),
which contains a listing of all the fenestration products that
are RATED and CERTIFIED under the NFRC program.
Products
listed in the NFRC CPD indicates compliance to our ratings.
You
can access the NFRC CPD at:
http://search.nfrc.org/search/searchdefault.aspx
Step-by-step
directions:
The
NFRC CPD search tool is able to provide a listing of up to three
(3) manufacturers' products that meet the stimulus package rating
requirements. Please follow the directions listed below to view
NFRC rated products:
1.
The user must choose a Product Type: window, door, or skylight
when at the Directory Search Home Page.
2.
After selecting a product type, the application will take the
user to the criteria page where the following information must
be completed in the “Required Criteria”
section:
3.
The user must choose an Operator Type (please
note that Vertical Slider is also known as a Double Hung)
4.
The user must choose 1, 2, or 3 manufacturers. You can select
the manufacturers individually by choosing one and then hitting
the “ADD” button; or you can user your “CTRL” key to select
up to 3 manufacturers and click the “ADD” button.
NOTE:
If you are interested in finding products for the chosen manufacturers
that meet the stimulus package requirements, skip to step 6.
5.
Click the “Find Products” button. This will provide either a
listing of product lines available for the manufacturers and
product type selected; or
NOTE:
Click the hyperlink next to the Series / Model Number to review
all of the individual products for that NFRC rated product line.
The
results could be that there are no matching products found.
If you receive this result, please do the following:
Use the “BACK” button and verify that you have chosen a manufacturer
and an operator type. If not, please make a selection and select
the “Find Products” button.
If
you have chosen a product type and at least one manufacturer,
the results displayed are therefore accurate and the product
type and manufacturer you have chosen are not currently active
in the NFRC Rating system. Please contact your manufacturer
if necessary.
6.
To obtain NFRC rated products that meet the stimulus package
requirements, proceed to the “Performance Criteria” section
displayed directly below the “Required Criteria” section.
7.
In the U-Factor and SHGC “MAX” cell, place the following
value 0.304.
8.
Click the “Find Products” button. This will provide either a
listing of product lines meeting the stimulus package requirements
for the manufacturers and product type selected; or
NOTE:
Click the hyperlink next to the Series / Model Number to review
all of the individual products within that specific product
line that meet the stimulus package requirements.
The
results could be that there are no matching products found.
If you receive this result, please do the following:
9.
Use the “BACK” button and verify that you have chosen a manufacturer
and an operator type. If not, please make a selection and select
the “Find Products” button.
10.
If you have chosen a product type and at least one manufacturer,
the results displayed are therefore accurate and the product
type and manufacturer you have chosen are not currently active
in the NFRC
Rating system. Please contact your manufacturer if necessary.
The
NFRC is available if you have any question regarding searching
the NFRC CPD.
If
you do have questions about any of the results for a manufacturer's
product line listed in the search, please be sure to direct
your questions to a representative from the manufacturer.