Advocacy
CEE Crosswalk to Determine M1 Equivalent of M-Rated Equipment
July 17, 2023 | 1 minute read
The Section 25C Energy Efficient Home Improvement Credit requires HVAC equipment to meet the highest efficiency tier (not including any advanced tier) established by the Consortium for Energy Efficiency (CEE). CEE released their 2023 minimum efficiency requirements using the M1 test procedure measurements: SEER2, EER2, and HSPF2. CEE has released crosswalk calculations too determine the M1 rating equivalent of M-only rated equipment.
We've created a PDF with tables combining the qualifying efficiency tiers released by CEE with the approved crosswalk calculations for equipment sold after January 1, 2023. We are still waiting on Department of Treasury guidance on the 25C tax credit to determine if equipment using the crosswalk will qualify for the tax credit.
Alex Ayers
Vice President of Government Affairs
Alex is HARDI’s lead lobbyist and regulatory expert, with over a decade of experience in Washington, DC. A former Iowa caucus delegate, he built early roots in grassroots politics. He has lobbied, published, and testified on taxes, energy, environment, agriculture, and economics. His work has been cited by the Wall Street Journal, Forbes, and the Tax Foundation.
