Modified and Extended Federal tax credits on qualifying, high-efficiency HVAC equipment are valid through December 31, 2011 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. This program differs from the program effective in 2009-2010 in the following ways:

• The maximum amount an eligible homeowner may receive in tax credits for purchasing qualifying products, whether those purchases are in the form of upgraded insulation, windows, HVAC equipment or other eligible improvements, will be reduced from $1,500 to $500.

•  The $500 limit applies to heating and cooling equipment and to building envelope improvements, and applies to all years – if you received a credit in 2009 of $500 or more, you cannot receive it again in 2011

•  Natural gas & propane furnaces must meet an Annual Fuel Use Efficiency (AFUE) 95 or higher, oil furnaces and gas, oil and propane boilers must meet an AFUE of 95 or better

For more information on qualifying equipment, guidelines and products visit www.energystar.gov