Government Affairs
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.
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Alex Ayers
Vice President of Government Affairs
Alex Ayers is the Vice President of Government Affairs for HARDI the Heating, Air-conditioning, & Refrigeration Distributors International. Alex serves as HARDI’s primary lobbyist and policy expert. Alex has spent nearly a decade lobbying on the federal level and published papers and studies in various policy areas including taxes, energy, agriculture, and economics and has testified on tax policy.
