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Product Category - HVAC
Product Type - Gas, Propane, or Oil Hot Water Boiler
Federal Tax Credit Specification
Montana Tax Credit Specification
AFUE >= 90
For investments in products installed prior to July 1, 2010
Replacement
The replacement must have a higher energy rating than the boiler being replaced.
If the replacement boiler is of a different style or type, the replacement must exceed the new construction standards below.
New construction
AFUE >= 80
 
For investments in products installed on or after July 1, 2010
AFUE >= 90
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 the replacement boiler is of a different style or type, only the cost of exceeding current IECC construction standards adopted by the Department of Labor and Industry qualify for the credit. For boilers 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 partial list of qualifying products go to: Air-Conditioning, Heating, Refrigeration Institute (AHRI).
Not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR criteria for furnaces, boilers.
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.