FEDERAL TAX CREDIT FOR QUALIFIED ENERGY-EFFICIENT HVAC IMPROVEMENTS—RESIDENTIAL HEAT PUMP PRODUCT CATEGORY
Taxpayers claiming energy efficient home improvement credits should retain this Manufacturer's Certification Statement for taxpayer records.
Under the Inflation Reduction Act of 2022, Congress has extended individual tax credits for homeowners who make qualified improvements of higher-efficiency HVAC equipment to their primary residences. Tax credits are effective for all qualified energy property installed from January 1, 2022 through December 31, 2022.
CERTIFICATION STATEMENT
Pursuant to this Certification Statement, Lennox Industries Inc. certifies that each of the following products constitutes Qualified Energy Property and meets required standards to be considered eligible for an energy-efficient property tax credit as set forth by Section 25C of the Internal Revenue Code.
Lennox® central heat pumps that achieve a minimum SEER of 15.00, EER of 12.50 and HSPF of 8.50 and meet federal standards for Qualified Energy Property* (provided such products are combined with the proper coil and/or furnace, as applicable**):
| Model Series | Model Series | Model Series | Model Series | Model Series | Model Series | Model Series |
|---|---|---|---|---|---|---|
| SL25XPV-060 | XP21-024 | XP16-060 | EL18XPV-024 | ML16XP1-018 | 16HPX-024 | ML14XP1-060 |
| SL25XPV-048 | XP20-060 | XP16-048 | EL17XP1-036 | EL16XP1-060 | EL15XP1-030 | ML14XP1-048 |
| SL25XPV-036 | XP20-048 | XP16-036 | EL17XP1-042 | EL16XP1-048 | EL15XP1-024 | ML14XP1-042 |
| SL25XPV-024 | XP20-036 | XP16-024 | EL17XP1-048 | EL16XP1-042 | 16HPX-024 | ML14XP1-036 |
| XP25-060 | XP20-024 | ML17XP1-018 | EL17XP1-060 | EL16XP1-036 | EL15XP1-030 | ML14XP1-030 |
| XP25-048 | SL18XP1-060 | ML17XP1-024 | ML16XP1-060 | EL16XP1-030 | EL15XP1-024 | ML14XP1-024 |
| XP25-036 | SL18XP1-048 | ML17XP1-030 | ML16XP1-048 | EL16XP1-024 | EL15XP1-018 | ML14XP1-018 |
| XP25-024 | SL18XP1-042 | ML17XP1-036 | ML16XP1-042 | EL16XP1-018 | EL15XP1-060 | |
| XP21-060 | SL18XP1-036 | ML17XP1-042 | ML16XP1-036 | 16HPX-060 | EL15XP1-048 | |
| XP21-048 | SL18XP1-030 | ML17XP1-048 | ML16XP1-030 | 16HPX-048 | EL15XP1-042 | |
| XP21-036 | SL18XP1-024 | ML17XP1-060 | ML16XP1-024 | 16HPX-036 | EL15XP1-036 |
Under penalties of perjury, I declare that I have examined this certification statement and, to the best of my knowledge and belief, the facts presented are true, correct and complete.
Quan Nguyen
VP, GM Lennox Residential
Lennox Industries Inc.
2100 Lake Park Boulevard, Richardson, TX 75080
1-800-9-LENNOX
*Eligibility requirements for qualified energy property are based on the highest Consortium for Energy Efficiency (CEE) Tier level that is not advanced at the start of a calendar year. Listed units and requirements are valid for the 2022 calendar year and do not automatically renew for 2023.
**Air conditioner and heat pump ratings are based on U.S. government standard tests of the models combined with a matching indoor coil. Efficiency ratings may vary with different coils. Similarly, efficiency ratings may vary when combined with different furnaces. This Statement was issue to a taxpayer in reliance upon representations made by the taxpayer regarding the product purchased and, where applicable, the combination of such product with the proper coil and/or furnace.
NOTE: Lennox Industries Inc. ("Lennox") is not a tax advisor and does not make any representation, warranty, guarantee or other assurance as to whether a particular matchup qualifies or is eligible for a tax credit. This document has been prepared for informational purposes only and is not intended to provide, and should not be relied on for, tax advice. The IRS is responsible for the implementation and administration of tax credits. There are important requirements and limitations for the homeowner to qualify for tax credits. Moreover, the tax laws are subject to change. As a result, Lennox highly recommends that you and your customers consult with a tax advisor regarding a homeowner's qualification for a tax credit in their particular circumstances and verify and review the applicable tax laws and regulations. Lennox expressly disclaims all liability for damages of any kind arising out of a homeowner's claim for a tax credit.
This information is subject to change without notice.
© Lennox Industries Inc. 2022
