windows or other wood or pellet stoves. So, if a taxpayer has claimed $ 300 in previous years, for example, they could only claim $ 200 on the 2014 taxes for a qualifying stove.
The tax credit can also apply to wood and pellet boilers. For outdoor boilers, check this EPA list for efficiency levels. Of the 39 qualified outdoor wood and pellet boilers on the list, only 13 appear to qualify for the tax credit. (Industry uses the European lower heating value (LHV) to qualify for the tax credit, but American HVAC products use the higher heating value (HHV). The EPA list uses HHV values and anything on the EPA list that is under 68% efficiency HHV, is not likely to be 75% LHV. If a manufacturer, claims a unit on this list qualifies for the tax credit, but has no efficiency rating or is listed at 67% or lower, you may want to contact the EPA to confirm.)