It's hiding under the category of energy-efficient building property.
The IRS defines energy-efficient building property as:
- An electric heat pump water heater that yields an energy factor of at least 2.2 in the standard Department of Energy test procedure.
- An electric heat pump that achieves the highest efficiency tier established by the Consortium for Energy Efficiency (CEE) as in effect on January 1, 2009.
- A central air conditioner that achieves the highest efficiency tier that has been established by the CEE as in effect on January 1, 2009.
- A natural gas, propane, or oil water heater that has an energy factor of at least 0.82 or a thermal efficiency of at least 90%.
- An advanced main air circulating fan is an efficient fan, or blower motor which blows the air that your furnace heats up through the duct system and uses no more than 2% of the furnace’s total energy.
- A biomass fuel stove used to heat your home (or water for your home) that has a thermal efficiency rating of at least 75%. Wood and wood pellets are considered biomass. For 2021, the credit isn't capped and covers 26% of the full cost (purchase and installation).
You can get 10% of the cost of energy-efficient building property or $300 (whichever is less) as a tax credit.
