What are heating, cooling, and electrical upgrades (also called qualified energy property)?

Heating, cooling, and electrical upgrades include the following improvements:

• Central air conditioners
• Natural gas, propane, or oil water heaters
• Natural gas, propane, or oil furnace or hot water boilers
• Improvements or replacement of panelboards, subpanelboards, branch circuits, or feeders
• Electric or natural gas heat pumps and heat pump water heaters
• Biomass stoves and biomass boilers

Only improvements installed on or in connection with your home located in the United States that was originally placed in service by you qualify.