25C TAX CREDIT INFORMATION

Mr. Comfort Heating Cooling & Duct Cleaning

Have a heating or cooling-related questions about the 25C tax credit.  Please see the tax credit information below for answers.

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”

2025 CEE Specification – Heat Pump Changes

Split Heat Pump Specification

A table showing different types of ducted and ductless heating capacity
A table showing the heating capacity of different paths

SPP Heat Pump Specification

A table showing the heating capacity of the north and south regions
A table showing the metric for seer 2 eer 2 hspf 2 cop and heating capacity

2025 CEE Specification – AC Changes

Split AC Specification

A table showing the current metric and the forecasted metric

SPP AC Specification

A purple and white chart shows the current metric and the forecast for jan 1st 2025