Deductions & credits

For a unit installed in 2024, it must be in the top tier (not including an advanced Tier)  of CEE ratings that were in effect as of January 1, 2024. CEE ratings are equivalent to "Energy Star Most Efficient", which is a higher level than a general Energy Star rating. 

https://cee1.org/program-resources/tiers-and-energy-star/

 

For example, if the CEE has Heat Pumps listed in Tier 1, 2, 3 and Advanced, only a unit that is in Tier 3 or higher would be eligible, not Tier 1 or 2.  

 

You can search here.

https://www.ahridirectory.org/

 

Kilowatt capacity is only needed if you are claiming a credit for battery storage or a fuel cell device, it is not part of the credit for a heat pump.