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Yes, the law refers to Energy Start 6.0 as the standard for windows, but the actual ratings are much harder to determine.
The IRS instructions state:
"For purposes of taking the credit, you can rely on a manufacturer’s certification in writing that a building envelope component is an eligible building envelope component." from instruction for Form 5695
See the image below for the Energy Start 6.0 ratings for windows:
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‎February 18, 2024
8:39 AM