@MichaelG81
@HelenC12
The requirement that appliances meet the CEE top tier in place for the year they were installed, only applies to 2023 and forward. For 2022, the law states that appliances must meet the top CEE tier for 2009. Most of the changes to section 25C were NOT retroactive to 2022.
https://ttlc.intuit.com/community/tax-law-changes/discussion/faq-revisions-to-section-25c-energy-eff...
