Residential Energy Conservation Tax Credit (District of Columbia)

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Summary

Last modified on August 6, 2011.

Financial Incentive Program

Place District of Columbia

Name Residential Energy Conservation Tax Credit
Incentive Type Personal Tax Credit
Applicable Sector Residential
Eligible Technologies Clothes Washers, Dishwasher, Refrigerators, Dehumidifiers, Ceiling Fan, Water Heaters, Lighting, Lighting Controls/Sensors, Furnaces, Boilers, Heat pumps, Central Air conditioners, Programmable Thermostats, Caulking/Weather-stripping, Duct/Air sealing, Building Insulation, Windows, Doors, Roofs, Comprehensive Measures/Whole Building, Microwave, Stove
Active Incentive No

Implementing Sector State/Territory
Energy Category Energy Efficiency Incentive Programs
Amount 10% to 25% tax credit for renovations

5% tax credit for purchase price for new homes


Carryover Provisions Any unused credit can be carried over for four tax years




Equipment Requirements Equipment should meet Energy Star (U.S. EPA) specifications for high-efficiency equipment.








Maximum Incentive 500 for renovations per year

2,000 for new homes











Program Administrator DC Office of Tax and Revenue
Website http://www.dccouncil.washington.dc.us/lims/getleg1.asp?legno=B16-0461
Date added to DSIRE 2006-03-30
Last DSIRE Review 2007-04-03



References DSIRE[1]


Summary

In the District of Columbia, a tax credit is available to those who purchase high efficiency equipment or an energy efficiency home. If a resident installs or upgrades equipment or insulation in a residence, the following tax credits are available:

  • 25% of expenses for double-paned windows, insulation of doors and caulking for windows
  • 20% of expenses for energy efficient water, heating and cooling systems and insulation of water heating and existing duct work
  • 20% of expenses for insulation of walls, floors and ceilings
  • 20% of expenses for major home appliances and ceiling fans
  • 15% of expenses for lighting and lighting fixtures
  • 10% of expenses for programmable thermostat or lighting controls

If a resident purchases a new home, a 5% tax credit may be taken, up to $2000, if the home is designated as 50% or more efficient than the 1995 model energy code.


Authorities (Please contact the if there are any file problems.)

Authority 1: D.C. Code § 47-1806.11




















Incentive Contact

Contact Name Taxpayer Assistance
Department DC Office of Tax and Revenue

Address 941 North Capitol Street, NE, First Floor

Place Washington, District of Columbia
Zip/Postal Code 20002
Phone (202) 727-4829



Website http://otr.cfo.dc.gov
     
     

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"