Tax Credit for Energy Efficient Fenestration Products

The following information is not intended to serve as legal advice. Please contact a tax professional for answers to specific questions.

Qualifying fenestration products are eligible for a tax credit equal to 10 percent of the product cost up to a maximum of $200 each year. Installation costs are not included.

ENERGY STAR qualified windows, doors, and skylights are eligible. 

State Tax Rebates and Incentives

Across the US, state governments or local utilities frequently offer cash incentives for energy efficient meaures in homes and businesses.  Click on this link to learn more about potential incentives:  Database of State Incentives for Renewables and Efficiency (www.DSIREusa.org)

NFRC and ENERGY STAR

What is the connection between ENERGY STAR and the National Fenestration Rating Council (NFRC)?

The energy performance of all ENERGY STAR qualified windows, doors, and skylights must be independently tested and certified. This is done in accordance to testing procedures established by the NFRC.

The NFRC is a third- party, non-profit organization that provides certified rating and labeling programs that enable consumers to compare the energy and performance features of windows, doors, and skylights so they can make the best purchasing decisions.

NFRC, however, do not distinguish between “good” and “bad” windows, set minimum performance standards, or mandate performance levels. This is where ENERGY STAR comes in. ENERGY STAR helps consumers to easily identify NFRC-certified products with superior energy performance.

More Information about ENERGY STAR

The Energy Star Program is for residential applications, three stories or fewer. ENERGY STAR for Windows, Doors, and Skylights is a program only for residential applications, meaning non-commercial buildings or residential structures under three stories.

Commercial windows, doors, and skylights require a separate program because of the different structural, durability, and wind load performance requirements. Look for information on NFRC's Component Modeling Approach (CMA) for Commercial applications coming soon.

This is a sample of the NFRC label that shows why a given window earns the ENERGY STAR in all Climate Zones.

Performance Ratings

The NFRC label, which can be found on all ENERGY STAR qualified windows, provides performance ratings in various categories:

U-Factor measures how well a product prevents heat from escaping a home or building. U-Factor values generally range from 0.25 to 1.25. The lower the U-Factor, the better a product is at keeping heat in.

Solar Heat Gain Coefficient (SHGC) measures how well a product blocks heat from the sun. The lower the SHGC, the better a product is at blocking unwanted heat gain. SHGC is measured on a scale of 0 to 1; values typically range from 0.25 to 0.80

Visible Transmittance (VT) measures how much light comes through a product. The higherthe VT, the higher the potential for daylighting. VT is expressed as a number between 0 and 1.

Air Leakage (AL) measures how much outside air come into a home or building through a product. AL rates typically fall in a range between between 0.1 and 0.3. The lower the AL, the better a product is at keeping air out. AL is an optional rating, and manufacturers can choose not to include it on their labels.

Condensation Resistance measures how well a product resists the formation of condensation. CR is expressed as a number between 1 and 100. The higher the number, the better a product is able to resist condensation.

ENERGY STAR qualification is based on U-Factor and SHGC ratings only.