Fuel Oil News October 2023 | Page 12

� TAX CREDIT FOR HOME ENERGY AUDITS
The Internal Revenue Service published guidance for contractors and homeowners about a new federal tax credit for a qualified home energy audit , reports the National Energy & Fuels Institute . The amount of the credit is 30 % of the cost of the audit , up to a maximum of $ 150 , NEFI notes in the Sept . 6 issue of its newsletter . The new credit is one of a number of home efficiency tax credits offered under Section 25C of the Internal Revenue Code , as modified by the Inflation Reduction Act of 2022 , according to NEFI Energy Online News . According to the U . S . Department of Energy :
Home energy auditor certification programs and professional accreditations provide the baseline education , training , and professional upskilling to implement investments authorized under the Infrastructure Investment and Jobs Act ( commonly referred to as the Bipartisan Infrastructure Law ) and Inflation Reduction Act .
The certification programs below have been reviewed by DOE and serve as a list of Qualified Certification Programs for home energy auditors that taxpayers can use to claim the Energy Efficient Home Improvement Credit ( Section 25C ) for home energy audits , per criteria specified in Internal Revenue Service ( IRS ) Notice 2023-59 . The evaluation process for the Qualified Certification Programs is based on the industry input included in DOE ’ s Single-Family and Multi- Family Energy Auditor Job Task Analyses . DOE intends to expand and amend this list on a rolling basis . A certification developer or owner can visit the credential recognition page to submit a new certification for consideration .
• ASHRAE ( formerly the American Society of Heating and Air- Conditioning Engineers ) Building Energy Assessment Professional
• Association of Energy Engineers ( AEE ) Certified Energy Auditor
• Building Performance Institute ( BPI ) Building Analyst Professional ( BA-P )
• Building Performance Institute ( BPI ) Home Energy Professional Energy Auditor
• Residential Energy Services Network Home Energy Rater
Starting in 2024 , home energy auditors will be required to provide a business employer identification number ( EIN ), or other type of relevant taxpayer identifying number , as part of the written report they provide to the homeowner looking to claim the Energy Efficient Home Improvement Credit ( Section 25C ) for home energy audits . The IRS strongly encourages home energy auditors to apply for and receive an EIN for their business if they do not already have one . For more information regarding the Energy Efficient Home Improvement Credit ( Section 25C ), visit IRS www . irs . gov / credits-deductions / energy-efficient-home-improvementcredit and see IRS Notice 2023-59 .
GENERAL FILTERS
General Filters announced the launch of the GeneralAire model 4400A fan-assist evaporative humidifier . Offering 19 gallons per day , the humidifier features a space-saving design that completes the GeneralAire line of low-profile humidifiers . At 6.75 ” offplenum , the unit is designed especially for tight installation spaces , the company said .
Suitable for homes of up to 4,400 square feet , the 4400A features a heavyduty , UV stable lift-off cover that reveals a hinged door for easy access to the vapor pad . The door can be removed for ease of installation .
A crossflow fan measures at 48 dB while pushing air through the vapor pad for humidity output . The 4400A also features a stainless-steel water distribution tube for hot water service , also increasing output .
Additional highlights include a removeable drain spout for cleaning , a safety switch that removes power to the unit when the door is opened , a fan safety shield , and an automatic digital control that can also operate in manual mode .
The 4400A replaces the 1000 Series GeneralAire fan-assist humidifier , while the 1137 will continue to be marketed by GeneralAire .
General Filters , Novi , Mich ., manufactures whole house residential indoor air quality ( IAQ ) products ( humidifiers , dehumidifiers , air cleaners , and UV air purifiers ) and residential heating fuel oil filters . Brands include GeneralAire , Second Wind ( IAQ ), Gar-Ber , Unifilter , and General ( Oil ). The company also has offices in Canada . Products can be purchased from wholesaler and contractor customers across North America . Visit : www . generalfilters . com for more information . l FON 12 OCTOBER 2023 | FUEL OIL NEWS | www . fueloilnews . com