| Program | Income Tax Deduction for Energy-Efficient Products |
|---|---|
| Category | Financial Incentive |
| Implementing sector | State |
| Last Update | |
| State | Virginia |
| Administrator | Virginia Department of Taxation |
| Start Date | |
| Sectors | Residential |
Taxpayers in Virginia may deduct from their taxable personal income an amount equal to 20% of the sales taxes paid for certain energy efficient equipment. The incentive is capped at $500. This incentive is available for the following equipment types:
- clothes washers
- room air conditioners
- dishwashers
- standard size refrigerators
- Any fuel cell that generates electricity using an electrochemical process, has an electricity-only generation efficiency greater than 35 percent, and has a generating capacity of at least two kilowatts
- Any gas heat pump that has a coefficient of performance of at least 1.25 for heating and at least 0.70 for cooling
- Any electric heat pump hot water heater that yields an energy factor of at least 1.7
- Any electric heat pump that has a heating system performance factor of at least 8.0 and a cooling seasonal energy efficiency ratio of at least 13.0
- Any central air conditioner that has a cooling seasonal energy efficiency ratio of at least 13.5
- Any advanced gas or oil water heater that has an energy factor of at least 0.65
- Any advanced oil-fired boiler with a minimum annual fuel-utilization rating of 85
- Any advanced oil-fired furnace with a minimum annual fuel-utilization rating of 85
- Programmable thermostats
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