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Product Category - HVAC
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Product Type - Air Source Heat Pumps
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Federal Tax Credit Specification
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Montana Tax Credit Specification
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Split Systems:
HSPF >= 8.5
EER >= 12.5
SEER >= 15
Package systems:
HSPF >= 8
EER >= 12
SEER >= 14
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For investments in products installed prior to July 1, 2010
Split Systems:
HSPF >= 8.2
EER >= 12
SEER >= 14.5
Package systems:
HSPF >= 8
EER >= 11
SEER >= 14
For investments in products installed on or after July 1, 2010
Split Systems:
HSPF >= 8.5
EER >= 12.5
SEER >= 15
Package systems:
HSPF >= 8
EER >= 12
SEER >= 14
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Federal Tax Credit
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Montana Tax Credit
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30% of cost, up to $1,500*
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25% of cost, up to $500**
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Federal Notes
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Montana Notes
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Unlike the federal credit, the Montana credit is allowed for installation in dwellings, not only the taxpayer’s principal residence.
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* Subject to a $1,500 maximum per homeowner for all improvements combined.
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** Subject to a $500 annual maximum per taxpayer per building for all improvements combined.
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