Folks, I have gotten an email from RESNET stating that this has been extended and made retroactive to Jan. 1, 2010.
Has anyone gotten more details on this yet? I want to make sure that there are no changes in the requirements for a home to qualify, etc.
John, I missed this. Will you please post the RESNET message here?
"The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 reinstated this credit retroactively for homes acquired after December 31, 2009 and before January 1, 2012." Details at DSIRE, probably the best site on Federal and state incentives: http://www.dsireusa.org/incentives/incentive.cfm?Incentive_Code=US4...
Since the credit has been made retroactive and extended (as opposed to being amended or appended), I suspect the forms and procedures for claiming it will not be changed. We should be able to find out most things by referring to the existing documents.
The form used for claiming this tax credit in 2009 is located at the following URL.
Before the credit is approved, a home energy rating must be performed by a HERS rater using specific software tools that are "best tested." Below are the vendors, their products/version numbers, and personnel contact names. The top tool costs around $250 and is available only to accredited HERS providers. Here's a URL where you can "try it free for 15 days."
1. Florida Solar Energy Center
EnergyGauge® USA version 2.5
EnergyGauge® USA version 2.6
2. Architectural Energy Corporation
REM/Rate v.12.2 - 12.9
V. Robert Salcido, P.E., LEED AP
3. Enercomp, Inc.
Ken Nittler and Robert Scott
4. Energy Soft
Straight out of the IRS' Notice 2006-27 are the following instructions for filing for the tax credit
Ensure certification contains all of the following:
.01 The name, address, and telephone number of the eligible certifier.
.02 The address of the dwelling unit.
.03 A statement by the eligible certifier that--
(1) The dwelling unit has a projected level of annual heating and cooling energy consumption that is at least 50 percent below the annual level of heating and cooling energy consumption of a reference dwelling unit in the same climate zone;
(2) Building envelope component improvements alone account for a level of annual heating and cooling energy consumption that is at least 10 percent below the annual level of heating and cooling energy consumption of a reference dwelling unit in the same climate zone; and
(3) Heating and cooling energy and cost savings have been calculated in the manner prescribed in section 2.02 of this notice.
.04 A statement by the eligible certifier that field inspections of the dwelling unit (or of other dwelling units under the sampling protocol described below) performed by the eligible certifier during and after the completion of construction have confirmed that all features of the home affecting such heating and cooling energy consumption comply with the design specifications provided to the eligible certifier. With respect to builders
who build at least 85 homes a year or build subdivisions with the same floor plan using the same subcontractors, the eligible certifier may use the sampling protocol found in the current ENERGY STAR® for Homes Sampling Protocol Guidelines instead of inspecting all of the homes. The sampling protocols can be found at the following web address:
.05 A list identifying--
(1) The dwelling unit’s energy efficient building envelope components and their respective energy performance rating as required by section 401.3 of the 2004 IECC Supplement; and
(2) The energy efficient heating and cooling equipment installed in the dwelling unit and the energy efficiency performance of such equipment as rated under applicable Department of Energy Appliance Standards test procedures.
.06 Identification of the listed software program used to calculate energy consumption (see section 5 of this notice).
.07 A declaration, applicable to the certification and any accompanying documents, signed by a person currently authorized to bind the eligible certifier in these matters, in the following form:
“Under penalties of perjury, I declare that I have examined this certification, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of this certification are true, correct, and complete.”
Here's the URL.
And here's the link to eQuest, the DOE's free building energy analysis tool so you can start practicing. I hear that eQuest is about to get approved for HERS rater use, at least in California.