Lennox Manufacturer Certification Statement for Energy Efficient Home Improvement Credit Under the Inflation Reduction Act of 2022

Federal Tax Credit for Qualified Energy-Efficient HVAC Improvements

This document certifies Lennox products for the federal tax credit available for qualified energy-efficient home improvements, specifically for residential heating and cooling equipment under Section 25C of the Internal Revenue Code, as amended by the Inflation Reduction Act of 2022.

Tax credits are effective for Qualified Energy Property installed from January 1, 2024, through December 31, 2024.

Taxpayers claiming these credits should retain this Manufacturer's Certification Statement for their records.

Lennox Certification Statement

Pursuant to this Certification Statement, Lennox Industries Inc. certifies that specific Lennox heat pump products qualify as Qualified Energy Property and meet the required standards for an energy-efficient property tax credit between January 1, 2024, and December 31, 2024, as defined by Section 25C of the Internal Revenue Code.

Eligibility requires products to be combined with the proper coil and/or furnace, as applicable.

Eligible Lennox Heat Pumps and Efficiency Requirements

Lennox central heat pumps must meet specific minimum efficiency ratings based on the installation region:

North Region Requirements

Minimum SEER2 of 15.20, EER2 of 10.00, HSPF2 of 8.10, Heating Capacity Ratio (17°F/47°F) of 58%, and a 5°F COP of 1.75.

Eligible Models (North Region):

EL16KP1-024-230A
EL16KP1-030-230A
EL16KP1-042-230A
EL16KP1-048-230A
EL17XP1-018-230A
EL17XP1-024-230A
EL17XP1-030-230A
EL17XP1-036-230A
EL17XP1-042-230A
EL17XP1-048-230A
EL18XPV-024-230A
EL18XPV-036-230A
EL18XPV-048-230A
EL18XPV-060-230A
EL22XPV-024-230A
EL22XPV-036-230A
EL22XPV-048-230A
EL22XPV-060-230A
ML14KP1-024-230A
ML14KP1-030-230A
ML14KP1-042-230A
ML14KP1-048-230A
ML17XP1-018-230A
ML17XP1-024-230A
ML17XP1-030-230A
ML17XP1-036-230A
ML17XP1-042-230A
ML17XP1-048-230A
SL22KLV-024-230A
SL25XPV-024-230A
SL25XPV-036-230A
SL25XPV-048-230A
SL25XPV-060-230A
XP20-024-230A

Southeast and Southwest Regions Requirements

Minimum SEER2 of 15.20, EER2 of 11.70, and HSPF2 of 7.80.

Eligible Models (Southeast/Southwest Regions):

EL16KP1-018-230A
EL16KP1-024-230A
EL16KP1-030-230A
EL16KP1-036-230A
EL16KP1-042-230A
EL16KP1-048-230A
EL17XP1-018-230A
EL17XP1-024-230A
EL17XP1-030-230A
EL17XP1-036-230A
EL17XP1-042-230A
EL17XP1-048-230A
EL18XPV-024-230A
EL22XPV-024-230A
EL22XPV-036-230A
EL22XPV-048-230A
EL22XPV-060-230A
ML14KP1-018-230A
ML14KP1-024-230A
ML14KP1-030-230A
ML14KP1-036-230A
ML14KP1-042-230A
ML14KP1-048-230A
ML17XP1-018-230A
ML17XP1-024-230A
ML17XP1-030-230A
ML17XP1-036-230A
ML17XP1-042-230A
ML17XP1-048-230A
SL22KLV-024-230A
SL25XPV-024-230A
SL25XPV-036-230A
SL25XPV-048-230A
SL25XPV-060-230A
XP20-024-230A

Important Notes and Disclaimers

Perjury Declaration: Under penalties of perjury, the undersigned declares that this certification statement and the facts presented are true, correct, and complete.

Certification Authority: Lanessa Bannister, VP, GM Lennox Residential, Lennox Industries Inc.

Contact Information: Lennox Industries Inc., 2100 Lake Park Boulevard, Richardson, TX 75080, 1-800-9-LENNOX.

Definitions:

Qualified Energy Property: Property meeting or exceeding the highest efficiency tier (excluding advanced tiers) established by the Consortium for Energy Efficiency (CEE) as of the beginning of the calendar year of installation. This certification is valid for 2024 and does not automatically renew for 2025.
Efficiency Ratings: Air conditioner and heat pump ratings are based on U.S. government standard tests of models combined with a matching indoor coil. Ratings may vary with different coils or furnaces. This statement is issued based on taxpayer representations regarding the product purchased and its combination with appropriate indoor components.
Regions: Defined by the Department of Energy (DOE) in 10 CFR part 430.
- Southeast: Alabama, Arkansas, Delaware, Florida, Georgia, Hawaii, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Puerto Rico, South Carolina, Tennessee, Texas, Virginia, District of Columbia, and U.S. territories.
- Southwest: Arizona, California, Nevada, and New Mexico.
- North: All other states.

Legal and Tax Advice Disclaimer: Lennox Industries Inc. ("Lennox") is not acting as a legal or tax advisor. This document is for informational purposes only and should not be relied upon for tax or legal advice. The IRS, DOE, and state energy offices administer tax credits/rebates. Homeowners must meet specific requirements and limitations to qualify. Laws are subject to change. Lennox strongly recommends consulting with a tax advisor or attorney regarding individual qualification and verifying applicable laws and regulations. Lennox disclaims all liability for damages arising from a homeowner's claim for a tax credit/rebate.

Information Subject to Change: This information is subject to change without notice.

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