25C TAX CREDIT INFORMATION

CEE Residential Heating and Cooling Specification Update

  • CEE has released updates to their specification for installations occurring after January 1, 2025, as well as for installations occurring after January 1, 2026.
  • The 25C tax credit of the Inflation Reduction Act (IRA) must align with CEE’s highest tier (excluding the advanced tier) 

2025 Installation Specification Highlights:

❖ AC Changes

  • Higher SEER2 requirements


❖ Heat Pump Changes

  • Removed Ducted versus Non-Ducted spec differences
  • Higher SEER2 requirements
  • Higher HSPF2 requirements
  • Lower EER2 requirements
  • Different heating capacity ratio requirements – removed the 17F/47F option
  • Removed “North” and “South” designations and replaced them with paths that are:
  • “intended” for “cooling dominated/dual fuel” or
  • “intended” for “heating dominated/whole home electrification.”
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2025 CEE Specification – Heat Pump Changes

Split Heat Pump Specifications

SPP Heat Pump Specification

2025 CEE Specification – AC Changes

Split AC Specification

Table showing SEER 2 and EER 2 values, with SEER 2 increasing from 16.0 to 17.0 on Jan 1st, 2025.

SPP AC Specification

Table showing SEER 2 increases from 16.0 (2024) to 17.0 (Jan 1, 2025). EER 2 remains 12.0.