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Product Category HVAC
Product Type Central A/C
Federal Tax Credit Specification
Montana Tax Credit Specification
Split Systems:
EER >=13
SEER >= 16
Package systems:
EER >= 12
SEER >= 14
For investments in products installed prior to July 1, 2010
Replacement
If a central air conditioning system is replaced with another central air conditioning system, the replacement must have a higher energy rating than the system being replaced.
If window conditioners are being replaced with a central air conditioning system, the central air conditioning system must exceed the new construction standards below.
New construction
Split Systems:
SEER >=13
Package systems:
SEER>=12
 
For investments in products installed on or after July 1, 2010
Split Systems:
EER >= 13
SEER >= 16
 
Package Systems:
EER >= 12
SEER >= 14
 
Federal Tax Credit
Montana Tax Credit
30% of cost, up to $1,500*
25% of cost, up to $500**
Prior to July 1, 2010, if window conditioners are being replaced with a central air conditioning system, only the cost of exceeding current IECC construction standards adopted by the Department of Labor and Industry qualify for the credit. For central air conditioning units installed on or after July 1, 2010 meeting the specifications listed above, the entire cost of the installation qualifies for the credit.
Federal Notes
Montana Notes
For a list of qualified products, read this FAQ.
Note — not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR criteria.
Unlike the federal credit, the Montana credit is allowed for installation in dwellings, not only the taxpayer’s principal residence.
*     Subject to a $1,500 maximum per homeowner for all improvements combined.
**     Subject to a $500 annual maximum per taxpayer per building for all improvements combined.