# APPENDIX 15-A. REGULATORY IMPACT ANALYSIS: SUPPORTING

MATERIAL

TABLE OF CONTENTS

15-A.1 MARKET SHARE ANNUAL INCREASES FOR REBATES, TAX

CREDIT, AND VOLUNTARY EFFICIENCY TARGETS POLICIES.......... 15-A-2

15-A.2 BACKGROUND ON XENERGY PENETRATION CURVES ...................... 15-A-8

15-A.2.1 Introduction....................................................................................................... 15-A-8

15-A.2.2 Adjustment of Xenergy Curves ........................................................................ 15-A-9

15-A.3 UTILITY REBATE PROGRAMS ................................................................. 15-A-10

15-A.3.1 Rebate Programs for Gas-Fired Water Heaters .............................................. 15-A-10

15-A.3.2 Rebate Programs for Electric Water Heaters.................................................. 15-A-16

15-A.3.3 Rebates for Gas Space Heaters ....................................................................... 15-A-27

15-A.3.4 Rebates for Hearth Products ........................................................................... 15-A-28

15-A.3.5 Rebates for Gas-Fired Pool Heaters................................................................ 15-A-29

15-A.4 FEDERAL AND STATE TAX CREDITS .................................................... 15-A-31

15-A.4.1 Federal Tax Credits for Residential Appliances ............................................. 15-A-31

15-A.4.2 Federal Tax Credits for Manufacturers........................................................... 15-A-32

15-A.4.3 State Tax Credits............................................................................................. 15-A-33

LIST OF TABLES

Table 15-A.1.1	 Annual Increases in Market Shares Attributable to a Rebate Policy for

Water Heaters...........................................................................................15-A-3

Table 15-A.1.2 Annual Increases in Market Shares Attributable to Consumer Tax

Credits for Gas-Fired and Electric Storage Water Heaters......................15-A-4

Table 15-A.1.3 Annual Increases in Market Shares Attributable to Manufacturer Tax

Credits for Gas-Fired and Electric Storage Water Heaters......................15-A-5

Table 15-A.1.4 Annual Increases in Market Shares Attributable to a Voluntary Energy

Efficiency Targets Policy for Heating Products ......................................15-A-6

Table 15-A.1.5 Annual Increases in Market Shares Attributable to Bulk Government

Purchases for Gas-Fired and Electric Storage Water Heaters .................15-A-7

Table 15-A.3.1 Rebates for Gas-Fired Water Heaters ....................................................15-A-11

Table 15-A.3.2 Rebates for Electric Water Heaters........................................................15-A-16

Table 15-A.3.3 Rebates for Gas Space Heaters ..............................................................15-A-28

Table 15-A.3.4 Rebates for Hearth Products ..................................................................15-A-29

Table 15-A.3.5 Rebates for Gas-Fired Pool Heaters.......................................................15-A-30

Table 15-A.4.1 Federal Tax Credits for Residential Central Air Conditioners and Heat

Pumps.....................................................................................................15-A-32

LIST OF FIGURES

Figure 15-A.2.1	 S-Curves Showing Effects of External and Internal Sources on

Adoption of New Technologies...............................................................15-A-9

15-A-i

# APPENDIX 15-A. REGULATORY IMPACT ANALYSIS: SUPPORTING MATERIALS

15-A.1	 MARKET SHARE ANNUAL INCREASES FOR REBATES, TAX CREDIT,

AND VOLUNTARY EFFICIENCY TARGETS POLICIES

For the consumer rebates policy, Table 15-A.1.1 shows the annual increases in market

shares for gas-fired and electric storage water heaters meeting target efficiency levels.

15-A-2

# Table 15-A.1.1 Annual Increases in Market Shares Attributable to a Rebate Policy for

Water Heaters

Year

of Program Gas-Fired

Storage Water

Heaters % Electric

Storage Water

Heaters %

2015 32.7 39.9

2016 32.5 39.5

2017 32.3 39.1

2018 32.2 38.6

2019 32.0 38.2

2020 31.9 37.8

2021 31.7 37.3

2022 31.6 36.9

2023 31.4 36.5

2024 31.3 36.0

2025 31.1 35.6

2026 30.9 35.2

2027 30.8 34.7

2028 30.6 34.3

2029 30.5 33.9

2030 30.3 33.4

2031 30.2 33.0

2032 30.0 32.6

2033 29.9 32.1

2034 29.7 31.7

2035 29.5 31.3

2036 29.4 30.8

2037 29.2 30.4

2038 29.1 30.0

2039 28.9 29.5

2040 28.8 29.1

2041 28.6 28.7

2042 28.5 28.2

2043 28.3 27.8

2044 28.1 27.4

15-A-3

# For the consumer tax credits policy, Table 15-A.1.2 shows the annual increases in market

shares for both gas-fired and electric storage water heaters that meet target efficiency levels.

Table 15-A.1.2 Annual Increases in Market Shares Attributable to Consumer Tax

Credits for Gas-Fired and Electric Storage Water Heaters

Year

of Program GasFired

Storage

Water

Heaters % Electric

Storage Water

Heaters %

2015 19.6 24.0

2016 19.5 23.7

2017 19.4 23.4

2018 19.3 23.2

2019 19.2 22.9

2020 19.1 22.7

2021 19.0 22.4

2022 18.9 22.1

2023 18.8 21.9

2024 18.8 21.6

2025 18.7 21.4

2026 18.6 21.1

2027 18.5 20.8

2028 18.4 20.6

2029 18.3 20.3

2030 18.2 20.1

2031 18.1 19.8

2032 18.0 19.5

2033 17.9 19.3

2034 17.8 19.0

2035 17.7 18.8

2036 17.6 18.5

2037 17.5 18.2

2038 17.4 18.0

2039 17.4 17.7

2040 17.3 17.5

2041 17.2 17.2

2042 17.1 16.9

2043 17.0 16.7

2044 16.9 16.4

15-A-4

# For the manufacturer tax credits policy, Table 15-A.1.3 shows the annual increases in

market shares for both gas-fired and electric storage water heater that meet target efficiency

levels.

Table 15-A.1.3	 Annual Increases in Market Shares Attributable to Manufacturer Tax

Credits for Gas-Fired and Electric Storage Water Heaters

Year

of Program GasFired

Storage

Water

Heaters % Electric

Storage Water

Heaters %

2015 9.8 12.0

2016 9.7 11.8

2017 9.7 11.7

2018 9.7 11.6

2019 9.6 11.5

2020 9.6 11.3

2021 9.5 11.2

2022 9.5 11.1

2023 9.4 10.9

2024 9.4 10.8

2025 9.3 10.7

2026 9.3 10.5

2027 9.2 10.4

2028 9.2 10.3

2029 9.1 10.2

2030 9.1 10.0

2031 9.0 9.9

2032 9.0 9.8

2033 9.0 9.6

2034 8.9 9.5

2035 8.9 9.4

2036 8.8 9.2

2037 8.8 9.1

2038 8.7 9.0

2039 8.7 8.9

2040 8.6 8.7

2041 8.6 8.6

2042 8.5 8.5

2043 8.5 8.3

2044 8.4 8.2

15-A-5

# Table 15-A.1.4 shows the annual increases in market shares for both gas-fired and

electric storage water heater that meet target efficiency levels for the voluntary efficiency targets

policy.

Table 15-A.1.4	 Annual Increases in Market Shares Attributable to a Voluntary Energy

Efficiency Targets Policy for Heating Products

Year GasFired

Storage

Water

Heaters % Electric

Storage Water

Heaters % Year Gas Wall

Fan DHE

% Hearth

DHE % Pool

Heaters %

2015 6.9 0.3 2013 0.5 2.0 0.8

2016 6.9 2.9 2014 0.8 3.1 1.3

2017 7.3 5.0 2015 1.1 4.1 1.8

2018 7.3 5.5 2016 1.4 5.1 2.2

2019 8.1 7.0 2017 1.4 5.1 2.2

2020 7.7 7.4 2018 1.4 5.1 2.2

2021 7.7 7.8 2019 1.5 5.6 2.4

2022 7.6 7.8 2020 1.6 6.1 2.6

2023 7.6 8.2 2021 1.8 6.7 2.8

2024 7.5 8.3 2022 2.0 7.3 3.1

2025 7.5 9.5 2023 2.1 8.0 3.4

2026 7.4 9.1 2024 2.3 8.8 3.7

2027 7.4 9.2 2025 2.6 9.6 4.1

2028 7.3 9.2 2026 2.8 10.5 4.5

2029 7.2 9.2 2027 3.1 11.5 4.9

2030 7.2 9.1 2028 3.4 12.6 5.3

2031 7.1 9.1 2029 3.4 12.6 5.4

2032 7.0 9.1 2030 3.4 12.7 5.4

2033 7.0 9.1 2031 3.4 12.8 5.4

2034 6.9 9.1 2032 3.4 12.8 5.4

2035 6.9 9.1 2033 3.5 12.9 5.5

2036 6.8 9.1 2034 3.5 13.0 5.5

2037 6.7 9.1 2035 3.5 13.0 5.5

2038 6.7 9.1 2036 3.5 13.1 5.5

2039 6.7 9.0 2037 3.5 13.1 5.6

2040 6.8 9.0 2038 3.5 13.2 5.6

2041 6.9 9.0 2039 3.6 13.3 5.6

2042 6.9 9.0 2040 3.6 13.3 5.7

2043 7.0 9.0 2041 3.6 13.4 5.7

2044 7.1 9.0 2042 3.6 13.5 5.7

15-A-6

# Table 15-A.1.5 Annual Increases in Market Shares Attributable to Bulk Government

Purchases for Gas-Fired and Electric Storage Water Heaters

Year

of Program GasFired

Storage

Water

Heaters % Electric

Storage Water

Heaters %

2015 0.03 0.02

2016 0.07 0.04

2017 0.10 0.05

2018 0.14 0.07

2019 0.17 0.09

2020 0.20 0.11

2021 0.24 0.13

2022 0.27 0.14

2023 0.30 0.16

2024 0.34 0.18

2025 0.34 0.18

2026 0.34 0.18

2027 0.34 0.18

2028 0.34 0.18

2029 0.34 0.18

2030 0.34 0.18

2031 0.34 0.18

2032 0.34 0.18

2033 0.34 0.18

2034 0.34 0.18

2035 0.34 0.18

2036 0.34 0.18

2037 0.34 0.18

2038 0.34 0.18

2039 0.34 0.18

2040 0.34 0.18

2041 0.34 0.18

2042 0.34 0.18

2043 0.34 0.18

2044 0.34 0.18

15-A-7

# 15-A.2 BACKGROUND ON XENERGY PENETRATION CURVES

15-A.2.1 Introduction

XENERGY, Inc., developed a re-parameterized, mixed-source information diffusion

model to estimate market impacts induced by financial incentives for purchasing energy efficient

appliances. a 

# The basic premise of the mixed-source model is that information diffusion drives the

adoption of technology.

Extensive economic literature describes the diffusion of new products as technologies

evolve. Some research focuses primarily on developing analytical models of diffusion patterns

1, 2, 3 

# applicable to individual consumers or to technologies from competing firms. One study

records researchers’ attempts to investigate the factors that drive diffusion processes. 4 

# Because a

new product generally has its own distinct characteristics, few studies have been able

conclusively to develop a universally applicable model. Some key findings, however, generally

are accepted in academia and industry.

One accepted finding is that, regardless of their economic benefits and technological

merits, new technologies are unlikely to be adopted by all potential users. For many products, a

ceiling must be placed on the adoption rate. A second conclusion is that not all adopters purchase

new products at the same time: some act quickly after a new product is introduced; others wait

for the product to mature. Third, diffusion processes can be characterized approximately by

asymmetric S-curves that depict three stages of diffusion: starting, accelerating, and decreasing

(as the adoption ceiling is approached).

A so-called epidemic model of diffusion is used widely in marketing and social studies.

The epidemic model assumes that (1) all consumers place identical value on the benefits of a

new product, and (2) the cost of a new product is constant or declines monotonically over time.

What induces a consumer to purchase a new product is information about the availability and

benefits of the product. In other words, information diffusion drives consumers’ adoption of a

Error! Bookmark not defined. 

# new product. The model incorporates information diffusion from both internal

sources (spread by word of mouth from early adopters to prospective adopters) and external

sources (the “announcement effect” produced by government agencies, institutions, or

commercial advertising). The model incorporates both internal and external sources by

combining a logistic function with an exponential function. 5, 6



# The relative degree of influence from the internal and external sources determines the

general shape of the diffusion curve for a specific product. 5, 6 

# If adoption of a product is

influenced primarily by external sources of information (the announcement effect), for instance,

a high rate of diffusion occurs at the beginning of the process. In this scenario, external sources

provide immediate information exposure to a significant number of prospective adopters. In

contrast, internal sources (such as a network of prospective adopters) are relatively small in size

a 

# XENERGY is now owned by KEMA, Inc. ( www.kema.com )

15-A-8

# and reach, producing a more gradual exposure to prospective adopters. Graphically speaking,

information diffusion dominated by external sources is represented by a concave curve (the

exponential curve in Figure 15-A.1.1). If adoption of a new product is influenced most strongly

by internal sources of information, the number of adopters increases gradually, forming a convex

curve (the logistic curve in Figure 15-A.1.1).

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

0 5 10 15 20 25 30



# YearMarket Penetration 

# Logistic Function Modified Exponential Function



# External Influence

Internal Influence



# Figure 15-A.2.1	 S-Curves Showing Effects of External and Internal Sources on

Adoption of New Technologies

15-A.2.2 Adjustment of Xenergy Curves

After consulting with a primary author of the 2002 XENERGY study who later

conducted similar California studies, DOE made some adjustments to XENERGY’s original

penetration curves. 5 

# The experiences of utility programs since the 2002 XENERGY study

indicate that incentive programs have difficulty achieving penetration rates higher than 50

percent. Rates are limited by barriers created by consumer utility issues and other non-economic

factors. DOE therefore adjusted the maximum penetration parameters from 80 percent to 50

percent for the XENERGY curves that represent moderate barriers

, high barriers , and extremely

high barriers . DOE also refrained from using what now is considered a theoretical curve that

represents no barriers . Instead, DOE used a low barriers curve to analyze a product that faces

few market barriers and/or has a high base-case-market share.

15-A-9

# 15-A.3 UTILITY REBATE PROGRAMS

The following four tables summarize the values of rebates offered by programs

nationwide for residential gas-fired and electric water heaters, gas space heaters, and gas pool

heaters.

15-A.3.1 Rebate Programs for Gas-Fired Water Heaters

DOE found 47 organizations, comprising electric utilities, gas utilities, and municipal and

regional agencies, that have rebate programs for gas water heaters. The organizations offer more

than 100 rebates for models that meet various efficiency criteria. Table 15-A.3.1 provides the

organizations’ names, states, efficiency levels, rebate amounts, and program websites. If there is

more than one entry for an organization, that organization offers different rebate amounts

depending on water heater capacity. The average rebate amount for a water heater having an

energy factor (EF) of 0.62, given in 2008$ and 2009$ at the end of the table, are simple averages

of the individual amounts (rather than being population-weighted).

15-A-10Table 15-A.3.1 Rebates for Gas-Fired Water HeatersUtility or AgencyStateAmount2009$EFWebsitehttp://www.focusonenergy.com/Incentives/Residential/Cash-Cedarburg Light and Water UtilityWI2500.59Back_Rewards/waterheater.aspxhttp://www.focusonenergy.com/Incentives/Residential/Cash-Focus on EnergyWI2500.59Back_Rewards/waterheater.aspxhttps://www.avistautilities.com/savings/rebates/Pages/Avista UtilitiesID500.6WashingtonandIdahoCustomerRebates.aspx#highhttps://www.avistautilities.com/savings/rebates/Documents/Avista UtilitiesOR500.6EquipmentRebate04_09.pdfhttps://www.avistautilities.com/savings/rebates/Pages/Avista UtilitiesWA500.6WashingtonandIdahoCustomerRebates.aspx#highCity of Palo Alto UtilitiesCA400.62http://www.cpau.com/civica/filebank/blobdload.asp?BlobID=4365City of Lompoc UtilitiesCA1000.62http://www.cityoflompoc.com/utilities/conservation/http://www.pge.com/includes/docs/pdfs/shared/saveenergymoney/PG&ECA300.62rebates/08_residential_appliance.pdfSan Diego Gas and ElectricCA300.62http://www.sdge.com/residential/waterHeaters.shtmlSouthern California Gas CompanyCA300.62http://www.socalgas.com/rebates/residential/waterheater/http://www.conservationrebates.com/programs/col/_documents/Colorado%20Atmos EnergyCO500.62Equipment%20Application20090225.pdfhttp://www.conservationrebates.com/programs/col/_documents/Colorado%20Colorado Natural GasCO500.62Equipment%20Application20090225.pdfhttp://www.conservationrebates.com/programs/col/_documents/Colorado%20SourceGasCO500.62Equipment%20Application20090225.pdfhttp://www.xcelenergy.com/Residential/Programs_Resources/Xcel EnergyCO400.62HeatingandCoolingRebates/Pages/WaterHeaterRebates.aspxhttps://www.avistautilities.com/savings/rebates/Pages/Avista UtilitiesID500.62WashingtonandIdahoCustomerRebates.aspx#highMidAmerican Energy Company - IllinoisIL500.62http://www.midamericanenergy.com/pdf/il_res_equip.pdfCitizens Gas of IndianaIN1000.62http://www.citizensgas.com/forhomes/appliancerebates.htmlNorthern Indiana Public Service CorporationIN1000.62http://www.nipsco.com/energyprograms/https://www.vectrenenergy.com/selectState.do;jsessionid=q0qSJ3yTL2TWhbVectren Energy DeliveryIN1000.62TGglLrbvvZghFHPT1NTvm2H4RDYF2W3gRkjpWx!1146985967http://www.blackhillsenergy.com/services/programs/Black Hills EnergyIA750.62homes-heateff-ia.php#appliance15-A-11Utility or AgencyStateAmount2009$EFWebsitehttp://alliantenergy.com/UtilityServices/ForYourHome/RewardsIncentives/Interstate Power and Light (Alliant Energy)MidAmerican Energy Residential EquipmentIA750.62IowaIncentivePrograms/014675Rebate ProgramIA500.62http://www.midamericanenergy.com/pdf/ee_resident_rebates.pdfBerkshire GasMA500.62http://www.berkshiregas.com/UsageAndSafety/energyefficprog.htmlhttp://www.wakefield.ma.us/Public_Documents/WakefieldMA_MGLD/Wakefield Municipal Gas and Light DepartmentMA1000.62rcsprogram.htmHutchinson Utilities CommissionMN500.62http://www.hutchinsonutilities.com/rebateresident.htmlhttp://www.alliantenergy.com/UtilityServices/ForYourHome/Interstate Power and Light (Alliant Energy)MN250.62RewardsIncentives/MinnesotaIncentivePrograms/014684http://www.xcelenergy.com/Residential/Programs_Resources/HeatingandCooXcel EnergyMN400.62lingRebates/Pages/HeatingandCoolingRebates.aspxMissouri Gas EnergyMO400.62http://www.betterwaterheating.com/rebatequal.htmlhttp://www.northwesternenergy.com/documents/E+Programs/NorthWestern EnergyMT1000.62E+NaturalGasRebate-Equipment.pdfhttp://www.njcleanenergy.com/residential/programs/New Jersey Board of Public UtilitiesNJ250.62warmadvantage/warmadvantagehttps://www.avistautilities.com/savings/rebates/Documents/EquipmentRebateAvista UtilitiesOR500.6204_09.pdfEnergy Trust of OregonOR350.62http://www.energytrust.org/residential/existinghomes/waterheater.htmlhttp://www.exeloncorp.com/ourcompanies/peco/pecores/natural_gas/energy_PECO Natural Gas Energy Efficiency RebatesPA500.62efficiency_rebate_prog/default.htmTexas Gas ServiceTX400.62http://www.oneok.com/tgs/about/conservation/tgs_residential.jspQuestar GasUT500.62http://www.thermwise.com/home/ApplianceRebates.htmlHomeBase ProgramsVT1000.62http://www.vermontgas.com/efficiency_programs/qa_rebates.htmlhttps://www.avistautilities.com/savings/rebates/Pages/Avista UtilitiesWA500.62WashingtonandIdahoCustomerRebates.aspx#highhttp://www.cngc.com/conservation/WA_Program_Incentives_Existing_Cascade Natural GasWA250.62Homes_0209.pdfhttp://www.pse.com/solutions/foryourhome/Pages/Puget Sound EnergyWA500.62rebatesOnWaterHeating.aspxNorth Shore Gas (offered by ChicagolandNatural Gas Savings Program)Peoples Gas (offered by Chicagoland NaturalIL750.62http://www.conservationrebates.com/programs/chi/CHI_Index.aspxGas Savings Program)IL750.62http://www.conservationrebates.com/programs/chi/CHI_Index.aspx15-A-12Utility or AgencyStateAmount2009$EFWebsitehttp://www.piedmontng.com/eprise/main/piedmontng/residential/Piedmont Natural GasNC5020% of0.62aboutNaturalGasSection/efficiencyPrograms1aDelaware Energy OfficeDEcost0.63http://www.delaware-energy.com/home-performance-rebate-details.htmAustin UtilitiesMN750.63http://www.austinutilities.com/pages/residential_conserve_incentives.asphttp://www.xcelenergy.com/Residential/Programs_Resources/Xcel EnergyCO600.64HeatingandCoolingRebates/Pages/WaterHeaterRebates.aspxMidAmerican Energy Company - IllinoisMidAmerican Energy Residential EquipmentIL500.64http://www.midamericanenergy.com/pdf/il_res_equip.pdfRebate ProgramIA500.64http://www.midamericanenergy.com/pdf/ee_resident_rebates.pdfMinnesota Energy ResourcesMN450.64http://www.minnesotaenergyresources.com/home/rebates.aspxhttp://www.xcelenergy.com/Residential/Programs_Resources/Xcel EnergyMN600.64HeatingandCoolingRebates/Pages/HeatingandCoolingRebates.aspxhttp://www.focusonenergy.com/Incentives/Residential/Cash-Cedarburg Light and Water UtilityWI500.64Back_Rewards/waterheater.aspxhttp://www.xcelenergy.com/Residential/Programs_Resources/Xcel EnergyCO800.65HeatingandCoolingRebates/Pages/WaterHeaterRebates.aspxhttp://www.northwesternenergy.com/documents/E+Programs/NorthWestern EnergyMT1000.80E+NaturalGasRebate-Equipment.pdfhttp://www.northwesternenergy.com/documents/E+Programs/NorthWestern EnergyNorth Shore Gas (offered by ChicagolandMT800.80E+NaturalGasRebate-Equipment.pdfNatural Gas Savings Program)Peoples Gas (offered by Chicagoland NaturalIL4000.80http://www.conservationrebates.com/programs/chi/CHI_Index.aspxGas Savings Program)IL4000.80http://www.conservationrebates.com/programs/chi/CHI_Index.aspxhttp://www.blackhillsenergy.com/services/programs/Black Hills EnergyIA3000.80homes-heateff-ia.php#appliancehttp://alliantenergy.com/UtilityServices/ForYourHome/RewardsIncentives/Interstate Power and Light (Alliant Energy)IA3000.80IowaIncentivePrograms/014675http://alliantenergy.com/UtilityServices/ForYourHome/RewardsIncentives/Interstate Power and Light (Alliant Energy)IA3000.80IowaIncentivePrograms/014675http://www.owatonnautilities.com/documents/ResidentialRebateAppl09_000.Owatonna Public UtilitiesMN2000.80pdfhttp://www.xcelenergy.com/Residential/Programs_Resources/Xcel EnergyMN1000.80HeatingandCoolingRebates/Pages/HeatingandCoolingRebates.aspxMissouri Gas EnergyMO2000.80http://www.betterwaterheating.com/rebatequal.html15-A-13Utility or AgencyStateAmount2009$EFWebsiteEnergy Trust of OregonOR2000.80http://www.energytrust.org/residential/existinghomes/waterheater.htmlHomeBase ProgramsVT1000.80http://www.vermontgas.com/efficiency_programs/qa_rebates.htmlhttp://www.focusonenergy.com/Incentives/Residential/Cash-Cedarburg Light and Water UtilityWI1000.80Back_Rewards/waterheater.aspxhttp://www.focusonenergy.com/Incentives/Residential/Cash-Cedarburg Light and Water UtilityWI1000.80Back_Rewards/waterheater.aspxhttp://www.focusonenergy.com/Incentives/Residential/Cash-Focus on EnergyWI1000.80Back_Rewards/waterheater.aspxhttp://www.focusonenergy.com/Incentives/Residential/Cash-Focus on EnergyWI1000.80Back_Rewards/waterheater.aspxCity of Palo Alto UtilitiesCA3000.80http://www.cpau.com/civica/filebank/blobdload.asp?BlobID=4365http://www.cngc.com/conservation/WA_Program_Incentives_Existing_Cascade Natural GasWA2000.81Homes_0209.pdfhttp://www.xcelenergy.com/Residential/Programs_Resources/Xcel EnergyCO10020% of0.82HeatingandCoolingRebates/Pages/WaterHeaterRebates.aspxDelaware Energy OfficeDEcost0.82http://www.delaware-energy.com/home-performance-rebate-details.htmhttps://www.avistautilities.com/savings/rebates/Pages/Avista UtilitiesID2000.82WashingtonandIdahoCustomerRebates.aspx#highCitizens Gas of IndianaIN1500.82http://www.citizensgas.com/forhomes/appliancerebates.htmlNorthern Indiana Public Service CorporationIN1500.82http://www.nipsco.com/energyprograms/https://www.vectrenenergy.com/selectState.do;jsessionid=q0qSJ3yTL2TWhbVectren Energy DeliveryIN1500.82TGglLrbvvZghFHPT1NTvm2H4RDYF2W3gRkjpWx!1146985967Cedar Falls UtilitiesIA2000.82http://www.cfu.net/pdf/rebates_08.pdfNorthern UtilitiesMA3000.82http://www.northernutilities.com/forhome/MEeneraudit.htm#mamfBerkshire GasMA3000.82http://www.berkshiregas.com/UsageAndSafety/energyefficprog.htmlHutchinson Utilities CommissionMN1500.82http://www.hutchinsonutilities.com/rebateresident.htmlNorthern UtilitiesNH3000.82http://www.northernutilities.com/forhome/NHeneraudit.htm#mamfhttp://www.njcleanenergy.com/residential/programs/New Jersey Board of Public UtilitiesNJ3000.82warmadvantage/warmadvantagehttps://www.avistautilities.com/savings/rebates/Documents/EquipmentRebateAvista UtilitiesOR2000.8204_09.pdfTexas Gas ServiceTX3000.82http://www.oneok.com/tgs/about/conservation/tgs_residential.jspQuestar GasUT3000.82http://www.thermwise.com/home/ApplianceRebates.htmlVirginia Natural GasVA2500.82http://vng.aglr.com/Universal/Promotions/GreenZoneRebates.aspx15-A-14Utility or AgencyStateAmount2009$EFWebsitehttps://www.avistautilities.com/savings/rebates/Pages/Avista UtilitiesWA2000.82WashingtonandIdahoCustomerRebates.aspx#highPuget Sound EnergyWA1500.82http://www.pse.com/solutions/foryourhome/Pages/rebatesOnAllRebates.aspxSouthern California Gas CompanyCA1500.82http://www.socalgas.com/rebates/residential/tanklesswaterheater/http://www.conservationrebates.com/programs/col/_documents/Atmos EnergyCO1000.82Colorado%20Equipment%20Application20090225.pdfhttp://www.conservationrebates.com/programs/col/_documents/Colorado Natural GasCO1000.82Colorado%20Equipment%20Application20090225.pdfhttp://www.conservationrebates.com/programs/col/_documents/SourceGasNorth Shore Gas (offered by ChicagolandCO1000.82Colorado%20Equipment%20Application20090225.pdfNatural Gas Savings Program)Peoples Gas (offered by Chicagoland NaturalIL4000.82http://www.conservationrebates.com/programs/chi/CHI_Index.aspxGas Savings Program)IL4000.82http://www.conservationrebates.com/programs/chi/CHI_Index.aspxhttp://www.piedmontng.com/eprise/main/piedmontng/residential/Piedmont Natural GasNC2500.82aboutNaturalGasSection/efficiencyPrograms1aMinnesota Energy ResourcesMN2500.84http://www.minnesotaenergyresources.com/home/rebates.aspxMidAmerican Energy Company - IllinoisMidAmerican Energy Residential EquipmentIL500.85http://www.midamericanenergy.com/pdf/il_res_equip.pdfRebate ProgramIA500.85http://www.midamericanenergy.com/pdf/ee_resident_rebates.pdfSouthern California Gas CompanyCA2000.90http://www.socalgas.com/rebates/residential/tanklesswaterheater/Central Florida GasFL525NAhttp://www.cfgas.com/index.cfm?fuseaction=residential.rebateshomesCentral Florida GasFL350NAhttp://www.cfgas.com/index.cfm?fuseaction=residential.rebateshomesAverage Rebate Amount for EF = 0.62, 2009$57Average Rebate Amount for EF = 0.62, 2008$56NA = Not applicable/available.Websites were accessed most recently between March and June of 2009.15-A-1515-A.3.2 Rebate Programs for Electric Water HeatersDOE found 101 organizations, comprising electric utilities and municipal and regional agencies that have rebate programs forelectric water heaters. The organizations offer rebates for units that meet a range of efficiency criteria. Table 15-A.3.2 lists theorganizations’ names, states, efficiency levels, rebate amounts, and program websites. If there is more than one entry for anorganization, that organization offers different rebates based on water heater size. The average rebate amounts, given in 2008$ and2009$ at the end of the table, are simple averages of the individual amounts (rather than being population-weighted).Table 15-A.3.2 Rebates for Electric Water HeatersUtility or AgencyStateAmount2009$EFWebsiteCarbon Power & Light, Inc.WY2860.78http://www.carbonpower.com/rebates.htmCarbon Power & Light, Inc.WY2410.81http://www.carbonpower.com/rebates.htmCarbon Power & Light, Inc.WY1960.83http://www.carbonpower.com/rebates.htmPoudre Valley REACO700.84http://www.pvrea.com/programs/rebates.htmCentral New Mexico Electric CooperativeNM700.84http://www.cnmec.coop/water_heater_rebate_guidelines.htm#Central New Mexico Electric CooperativeNM1200.84http://www.cnmec.coop/water_heater_rebate_guidelines.htm#Carbon Power & Light, Inc.WY3500.84http://www.carbonpower.com/rebates.htmKootenai Electric CooperativeID1000.85http://www.kec.com/rebates.phphttp://www.forestgrove-or.gov/images/stories/services/lightandpower/pdf/Forest Grove Light & PowerOR400.85march2009appliancerebateform.pdfFranklin County PUDWA250.85http://www.franklinpud.com/html/res_rebates.htmlInland Power & Light CompanyWA250.85http://www.inlandpower.com/customer_carec.php?id=177Orcas Power and Light CooperativeWA400.85http://www.opalco.com/energy-efficiency/rebates/Orcas Power and Light CooperativeWA250.85http://www.opalco.com/energy-efficiency/rebates/https://www.cityofpa.us/PDFs/Conservation/2007/Port Angeles Public Works and UtilitiesWA250.85APPLIANCEREBATESResident.pdfCity of RichlandWA250.85http://www.ci.richland.wa.us/RICHLAND/Electric/index.cfm?PageNum=89Carbon Power & Light, Inc.WY1670.85http://www.carbonpower.com/rebates.htmPoudre Valley REANorth Georgia Electric MembershipCO700.86http://www.pvrea.com/programs/rebates.htmCorporationGA250.86http://www.ngemc.com/waterHeater.htmCentral New Mexico Electric CooperativeNM700.86http://www.cnmec.coop/water_heater_rebate_guidelines.htm#15-A-16Utility or AgencyStateAmount2009$EFWebsiteCentral New Mexico Electric CooperativeNM1200.86http://www.cnmec.coop/water_heater_rebate_guidelines.htm#Carbon Power & Light, Inc.WY2900.86http://www.carbonpower.com/rebates.htmCarbon Power & Light, Inc.WY1630.86http://www.carbonpower.com/rebates.htmCarbon Power & Light, Inc.WY1400.87http://www.carbonpower.com/rebates.htmhttp://www.heco.com/portal/site/heco/menuitem.508576f78baa14340b4c0610Hawaiian Electric Company, Inc.HI700.88c510b1ca/?vgnextoid=2cd95e658e0fc010VgnVCM1000008119fea9RCRD&vgnextfmt=defaultPoudre Valley REACO7010.89http://www.pvrea.com/programs/rebates.htmBlack Hills PowerMTper gallon0.89http://www.blackhillspower.com/rebprog.htmCentral New Mexico Electric CooperativeNM700.89http://www.cnmec.coop/water_heater_rebate_guidelines.htm#Central New Mexico Electric CooperativeNM12010.89http://www.cnmec.coop/water_heater_rebate_guidelines.htm#Black Hills PowerSDper gallon0.89http://www.blackhillspower.com/rebprog.htmModern Electric Water CompanyWA7510.89http://www.mewco.com/PDFs/Water%20Heater.pdfBlack Hills PowerMTper gallon0.89http://www.blackhillspower.com/rebprog.htmCarbon Power & Light, Inc.WY2300.89http://www.carbonpower.com/rebates.htmCarbon Power & Light, Inc.Sulphur Springs Valley ElectricWY1180.89http://www.carbonpower.com/rebates.htmCooperativeAZ1500.90http://www.ssvec.org/documents/Water_Heater_Rebate_Form_2008.docPoudre Valley REACO700.90http://www.pvrea.com/programs/rebates.htmPoudre Valley REANorth Georgia Electric MembershipCO700.90http://www.pvrea.com/programs/rebates.htmCorporationBartholomew County Rural ElectricGA500.90http://www.ngemc.com/waterHeater.htmMembership CooperativeBartholomew County Rural ElectricIN2500.90http://www.bcremc.com/heater.htmlMembership CooperativeIN1500.90http://www.bcremc.com/heater.htmlCarroll County REMCIN1500.90http://www.carrollcountyremc.com/index.php?page=servicesClark County REMCIN1000.90http://www.theremc.com/rebates.html#anchor1Clark County REMCIN1000.90http://www.theremc.com/rebates.html#anchor1Clark County REMCIN1000.90http://www.theremc.com/rebates.html#anchor115-A-17Utility or AgencyStateAmount2009$EFWebsiteClark County REMCIN2000.90http://www.theremc.com/rebates.html#anchor1Dubois RECIN500.90http://www.duboisrec.com/rebates.htmlDubois RECIN1500.90http://www.duboisrec.com/rebates.htmlRush Shelby EnergyIN1500.90http://www.rse.coop/waterheater.htmlRush Shelby EnergySouthern Indiana Rural ElectricIN500.90http://www.rse.coop/waterheater.htmlCooperativeSouthern Indiana Rural ElectricIN500.90http://www.sirec.com/Forms/2009RebateTable_Form_Southern_flds.pdfCooperativeIN1500.90http://www.sirec.com/Forms/2009RebateTable_Form_Southern_flds.pdfWIN Energy REMCIN500.90http://www.winenergyremc.com/rebates.htmlWIN Energy REMCLinn County Rural Electric CooperativeIN1500.90http://www.winenergyremc.com/rebates.htmlhttp://www.linncountyrec.com/cgiAssociationIA2500.90script/csarticles/articles/000003/000329.htmOwen Electric Cooperative, IncPearl River Valley Electric PowerKY1000.90http://www.owenelectric.com/pdfs/forms/Water%20Heater.pdfAssociationMS1500.90http://www.prvepa.com/comfadv.htmlIndependence Power & LightMO750.90http://www.ci.independence.mo.us/pl/pdf/rebate_ewh.pdfIndependence Power & LightMO1000.90http://www.ci.independence.mo.us/pl/pdf/rebate_ewh.pdfIndependence Power & LightMO1250.90http://www.ci.independence.mo.us/pl/pdf/rebate_ewh.pdfIndependence Power & LightMO15020.90http://www.ci.independence.mo.us/pl/pdf/rebate_ewh.pdfBlack Hills PowerMTper gallon0.90http://www.blackhillspower.com/rebprog.htmCentral New Mexico Electric CooperativeNM700.90http://www.cnmec.coop/water_heater_rebate_guidelines.htm#Central New Mexico Electric CooperativeNM12020.90http://www.cnmec.coop/water_heater_rebate_guidelines.htm#Black Hills PowerSDper gallon0.90http://www.blackhillspower.com/rebprog.htmTri-County Electric CooperativeTX7520.90http://www.tcectexas.com/waterheaterrebate.htmBlack Hills PowerMTper gallon0.90http://www.blackhillspower.com/rebprog.htmCarbon Power & Light, Inc.WY2000.90http://www.carbonpower.com/rebates.htmOzark Border Electric CooperativeMO750.90http://www.ozarkborder.org/rebates.htmlOzark Border Electric CooperativeMO500.90http://www.ozarkborder.org/rebates.htmlTruckee Donner Public Utility DistrictCA20.91http://www.tdpud.org/pdf/Rebate%20program%20pamphlet,May07.pdf15-A-18Utility or AgencyStateAmount2009$EFWebsiteper gallonhttp://www.grotonutilities.com/files/conservation_forms/Groton UtilitiesCT600.91Appliance_Rebate.pdfhttp://www.norwichpublicutilities.com/pdfs/Norwich Public UtilitiesCT600.912009%20Appliance%20Rebate%20Form.pdfhttp://www.brmemc.com/Products/EnergyRightBlue Ridge Mountain EMC and TVAGA1500.91/EnergyRight.html#Requirements:http://www.heco.com/portal/site/heco/menuitem.508576f78baa14340b4c0610Hawaiian Electric Company, Inc.HI500.91c510b1ca/?vgnextoid=2cd95e658e0fc010VgnVCM1000008119fea9RCRD&vgnextfmt=defaultKootenai Electric CooperativeID1000.91http://www.kec.com/rebates.phpKootenai Electric CooperativeID1000.91http://www.kec.com/rebates.phpKootenai Electric CooperativeKansas City Board of Public UtilitiesID1000.91http://www.kec.com/rebates.phphttp://www.bpu.com/documents/ResidentialHPRebateScheduleeffJan2007EnergyKansas City Board of Public UtilitiesKS2200.91withIncentives.pdfhttp://www.bpu.com/documents/ResidentialHPRebateScheduleeffJan2007EnergyKansas City Board of Public UtilitiesKS2250.91withIncentives.pdfhttp://www.bpu.com/documents/ResidentialHPRebateScheduleeffJan2007EnergyKS1000.91withIncentives.pdfhttp://www.co-mo.coop/Website%20Rebate%20Application­Co-Mo Electric CooperativeMO500.91Home%20Appliances.pdfFlathead Electric CooperativeMT600.91http://www.flatheadelectric.com/energy/Rebates.htmlCity of Ashland Conservation DistrictOR650.91http://www.ashland.or.us/Files/waterheaterrebate_1.pdfCentral Electric CooperativeOR250.91http://www.cec-co.com/prodserv/residential/water_heater/water_heater.htmlDouglas Electric CooperativeOR250.91http://www.douglaselectric.com/programs/rebate_credits.php#waterEugene Water and Electric BoardOR250.91http://www.eweb.org/content.aspx/34350f11-4e37-4650-9ce3-0aa933fd6c61Eugene Water and Electric BoardOR250.91http://www.eweb.org/content.aspx/34350f11-4e37-4650-9ce3-0aa933fd6c61http://www.forestgrove-or.gov/images/stories/services/lightandpower/pdf/Forest Grove Light & PowerOR400.91march2009appliancerebateform.pdfhttp://www.forestgrove-or.gov/images/stories/services/lightandpower/pdf/Forest Grove Light & PowerOR450.91march2009appliancerebateform.pdfhttp://www.midstateelectric.coop/ProductsAndServices/PSResidential/Midstate Electric CooperativeOR500.91ConservationPrograms/reswaterheater/default.aspx15-A-19Utility or AgencyStateAmount2009$EFWebsitehttp://www.ci.monmouth.or.us/vertical/Sites/%7BCE78EAE1-6CA4-4610­Monmouth Power & LightOR250.91BDB0-A9B3B0A8BB71%7D/uploads/%7B75B91CB0-E22B-4032-A232-C3DC21796769%7D.PDFhttp://www.ci.monmouth.or.us/vertical/Sites/%7BCE78EAE1-6CA4-4610­Monmouth Power & LightOR450.91BDB0-A9B3B0A8BB71%7D/uploads/%7B75B91CB0-E22B-4032-A232-C3DC21796769%7D.PDFSalem ElectricOR600.91http://www.salemelectric.com/PDFs/rebatebrochure.pdfTillamook County PUDOR500.91http://www.tpud.org/nrg_appliance.htmlTillamook County PUDOR2000.91http://www.tpud.org/nrg_appliance.htmlPUD #1 of Clallam CountyWA500.91http://www.clallampud.net/conservation/res_Water_Heaters.aspFranklin County PUDWA250.91http://www.franklinpud.com/html/res_rebates.htmlFranklin County PUDWA250.91http://www.franklinpud.com/html/res_rebates.htmlFranklin County PUDWA250.91http://www.franklinpud.com/html/res_rebates.htmlhttps://www.ghpud.org/index.php?option=com_docman&task=doc_downloadGrays Harbor PUDWA250.91&gid=61&Itemid=121Inland Power & Light CompanyWA250.91http://www.inlandpower.com/customer_carec.php?id=177Modern Electric Water CompanyWA750.91http://www.mewco.com/PDFs/Water%20Heater.pdfOrcas Power and Light CooperativeWA400.91http://www.opalco.com/energy-efficiency/rebates/Orcas Power and Light CooperativeWA250.91http://www.opalco.com/energy-efficiency/rebates/https://www.cityofpa.us/PDFs/Conservation/2007/Port Angeles Public Works and UtilitiesWA250.91APPLIANCEREBATESResident.pdfhttps://www.cityofpa.us/PDFs/Conservation/2007/Port Angeles Public Works and UtilitiesWA250.91APPLIANCEREBATESResident.pdfhttps://www.cityofpa.us/PDFs/Conservation/2007/Port Angeles Public Works and UtilitiesWA500.91APPLIANCEREBATESResident.pdfCity of RichlandWA250.91http://www.ci.richland.wa.us/RICHLAND/Electric/index.cfm?PageNum=89City of RichlandWA250.91http://www.ci.richland.wa.us/RICHLAND/Electric/index.cfm?PageNum=89Eau Claire Energy CooperativeWI4200.91http://www.ecec.com/programs/incentives/index.cfmOrcas Power and Light CooperativeWA1000.91http://www.opalco.com/wp-content/uploads/2009/03/marathonrebate09.pdfHoly Cross EnergyCO750.92http://www.holycross.com/Poudre Valley REACO700.92http://www.pvrea.com/programs/rebates.htm15-A-20Utility or AgencyStateAmount2009$EFWebsitehttp://www.heco.com/portal/site/heco/menuitem.508576f78baa14340b4c0610Hawaiian Electric Company, Inc.HI500.92c510b1ca/?vgnextoid=2cd95e658e0fc010VgnVCM1000008119fea9RCRD&vgnextfmt=defaultKootenai Electric CooperativeLinn County Rural Electric CooperativeID1000.92http://www.kec.com/rebates.phphttp://www.linncountyrec.com/cgiAssociationIA2500.92script/csarticles/articles/000003/000329.htmIntercounty Electric CooperativeMO500.92http://www.ieca.coop/PROGRAMS/REBATES/tabid/116/Default.aspxCentral New Mexico Electric CooperativeNM700.92http://www.cnmec.coop/water_heater_rebate_guidelines.htm#Central New Mexico Electric CooperativeNM1200.92http://www.cnmec.coop/water_heater_rebate_guidelines.htm#Columbia River PUDOR2500.92http://www.crpud.net/residential/efficiency/water-heatersEugene Water and Electric BoardOR500.92http://www.eweb.org/content.aspx/34350f11-4e37-4650-9ce3-0aa933fd6c61http://www.forestgroveForest Grove Light & PowerOR650.92or.gov/images/stories/services/lightandpower/pdf/march2009appliancerebateform.pdfhttp://www.forestgroveForest Grove Light & PowerOR750.92or.gov/images/stories/services/lightandpower/pdf/march2009appliancerebateform.pdfhttp://www.forestgrove-or.gov/images/stories/services/lightandpower/pdf/Forest Grove Light & PowerOR1000.92march2009appliancerebateform.pdfhttp://www.ci.monmouth.or.us/vertical/Sites/%7BCE78EAE1-6CA4-4610­Monmouth Power & LightOR500.92BDB0-A9B3B0A8BB71%7D/uploads/%7B75B91CB0-E22B-4032-A232­C3DC21796769%7D.PDFTillamook County PUDOR500.92http://www.tpud.org/nrg_appliance.htmlTillamook County PUDOR500.92http://www.tpud.org/nrg_appliance.htmlTillamook County PUDOR1750.92http://www.tpud.org/nrg_appliance.htmlTillamook County PUDOR1800.92http://www.tpud.org/nrg_appliance.htmlhttp://www.fecelectric.com/fecinternet2005/01-MyAccount/07­Farmers Electric CooperativeTX1000.92Residential.aspUnited Cooperative ServicesTX750.92http://www.united-cs.com/rebates.htmhttp://www.columbiarea.com/programs/Columbia REAWA2000.92Res%20Rebate%20Application_updated_081001.pdfhttps://www.cityofpa.us/PDFs/Conservation/2007/Port Angeles Public Works and UtilitiesWA500.92APPLIANCEREBATESResident.pdfEau Claire Energy CooperativeWI2500.92http://www.ecec.com/programs/incentives/index.cfm15-A-21Utility or AgencyStateAmount2009$EFWebsiteCarbon Power & Light, Inc.WY1700.92http://www.carbonpower.com/rebates.htmOrcas Power and Light CooperativeWA1000.92http://www.opalco.com/wp-content/uploads/2009/03/marathonrebate09.pdfOrcas Power and Light CooperativeWA1000.92http://www.opalco.com/wp-content/uploads/2009/03/marathonrebate09.pdfLassen Municipal Utility DistrictCA3500.92http://www.lmud.org/rebate.htmCity of Palo Alto UtilitiesCA400.93http://www.cpau.com/civica/filebank/blobdload.asp?BlobID=4365Modesto Irrigation DistrictCA250.93http://www.mid.org/rebates/home/appliance.htmPacific PowerCA400.93http://homeenergysavingspp.net/california/waterheaters.htmlhttp://www.pge.com/includes/docs/pdfs/shared/saveenergymoney/rebates/08_PG&ECA300.93residential_appliance.pdfhttp://www.sce.com/residential/rebates-savings/appliance/electric-water-Southern California EdisonCA300.93heater.htmSan Diego Gas and ElectricCA3020.93http://www.sdge.com/residential/waterHeaters.shtmlTruckee Donner Public Utility DistrictCAper gallon0.93http://www.tdpud.org/pdf/Rebate%20program%20pamphlet,May07.pdfPoudre Valley REACO700.93http://www.pvrea.com/programs/rebates.htmhttp://www.grotonutilities.com/files/conservation_forms/Groton UtilitiesCT600.93Appliance_Rebate.pdfhttp://www.norwichpublicutilities.com/pdfs/Norwich Public UtilitiesCT600.932009%20Appliance%20Rebate%20Form.pdfhttp://www.heco.com/portal/site/heco/menuitem.508576f78baa14340b4c0610Hawaiian Electric Company, Inc.HI400.93c510b1ca/?vgnextoid=2cd95e658e0fc010VgnVCM1000008119fea9RCRD&vgnextfmt=defaulthttps://www.avistautilities.com/savings/rebates/Pages/WashingtonandIdahoAvista UtilitiesID500.93CustomerRebates.aspx#highKootenai Electric CooperativeID1000.93http://www.kec.com/rebates.phpRocky Mountain PowerInterstate Power and Light (AlliantID500.93http://www.homeenergysavings.net/idaho/waterheaters.htmlhttp://alliantenergy.com/UtilityServices/ForYourHome/RewardsIncentives/Energy)Kansas City Board of Public UtilitiesIA500.93IowaIncentivePrograms/014675http://www.bpu.com/documents/ResidentialHPRebateScheduleeffJan2007EnergyKS1750.93withIncentives.pdfFlathead Electric CooperativeMT600.93http://www.flatheadelectric.com/energy/Rebates.htmlCentral New Mexico Electric CooperativeNM700.93http://www.cnmec.coop/water_heater_rebate_guidelines.htm#Central New Mexico Electric CooperativeNM1200.93http://www.cnmec.coop/water_heater_rebate_guidelines.htm#City of Ashland Conservation DistrictOR650.93http://www.ashland.or.us/Files/waterheaterrebate_1.pdf15-A-22Utility or AgencyStateAmount2009$EFWebsiteCentral Electric CooperativeOR250.93http://www.cec-co.com/prodserv/residential/water_heater/water_heater.htmlDouglas Electric CooperativeOR250.93http://www.douglaselectric.com/programs/rebate_credits.php#waterEnergy Trust of OregonOR350.93http://www.energytrust.org/residential/existinghomes/waterheater.htmlEugene Water and Electric BoardOR250.93http://www.eweb.org/content.aspx/34350f11-4e37-4650-9ce3-0aa933fd6c61http://www.forestgrove-or.gov/images/stories/services/lightandpower/pdf/Forest Grove Light & PowerOR250.93march2009appliancerebateform.pdfhttp://www.midstateelectric.coop/ProductsAndServices/PSResidential/Midstate Electric CooperativeOR500.93ConservationPrograms/reswaterheater/default.aspxhttp://www.ci.monmouth.or.us/vertical/Sites/%7BCE78EAE1-6CA4-4610­Monmouth Power & LightOR250.93BDB0-A9B3B0A8BB71%7D/uploads/%7B75B91CB0-E22B-4032-A232-C3DC21796769%7D.PDFOregon Trail Electric CooperativeOR1000.93http://www.otec.coop/waterHeater.aspxSalem ElectricOR600.93http://www.salemelectric.com/PDFs/rebatebrochure.pdfhttp://www.subutil.com/files/static_page_files/B9F7D628-9114-89A9­Springfield Utility BoardOR250.93AE0AD52296FE251E/RebateForm09.pdfTillamook County PUDOR500.93http://www.tpud.org/nrg_appliance.htmlTillamook County PUDOR1500.93http://www.tpud.org/nrg_appliance.htmlRocky Mountain PowerUT500.93http://www.homeenergysavings.net/utah/waterheaters.htmlhttps://www.avistautilities.com/savings/rebates/Pages/WashingtonandIdahoAvista UtilitiesWA500.93CustomerRebates.aspx#highBenton PUDWA250.93http://www.bentonpud.org/conservation/res_energy.phpPUD #1 of Clallam CountyWA500.93http://www.clallampud.net/conservation/res_Water_Heaters.aspFranklin County PUDWA250.93http://www.franklinpud.com/html/res_rebates.htmlhttps://www.ghpud.org/index.php?option=com_docman&task=doc_downloadGrays Harbor PUDWA250.93&gid=61&Itemid=121Mason County PUD 3WA250.93http://www.masonpud3.org/powerSupply/applianceRebates.aspxModern Electric Water CompanyWA750.93http://www.mewco.com/PDFs/Water%20Heater.pdfOrcas Power and Light CooperativeWA400.93http://www.opalco.com/energy-efficiency/rebates/Orcas Power and Light CooperativeWA250.93http://www.opalco.com/energy-efficiency/rebates/Pacific PowerWA500.93http://www.homeenergysavingspp.net/washington/waterheaters.htmlhttps://www.cityofpa.us/PDFs/Conservation/2007/Port Angeles Public Works and UtilitiesWA250.93APPLIANCEREBATESResident.pdfCity of RichlandWA250.93http://www.ci.richland.wa.us/RICHLAND/Electric/index.cfm?PageNum=8915-A-23Utility or AgencyStateAmount2009$EFWebsiteVera Conservation DepartmentWA1000.93http://www.verawaterandpower.com/Energy_Rebates.htmhttp://www.focusonenergy.com/Incentives/Residential/Cash-Cedarburg Light and Water UtilityWI500.93Back_Rewards/waterheater.aspxhttp://www.focusonenergy.com/Incentives/Residential/Cash-Focus on EnergyWI500.93Back_Rewards/waterheater.aspxCarbon Power & Light, Inc.WY1400.93http://www.carbonpower.com/rebates.htmRocky Mountain PowerWY500.93http://www.homeenergysavings.net/utah/waterheaters.htmlLassen Municipal Utility DistrictCA2500.94http://www.lmud.org/rebate.htmRedding Electric UtilityCA750.94http://www.reupower.com/energysvc/documents/Jan09EnergyStarpb.pdfMuscatine Power and WaterIA2000.94http://www.mpw.org/pdf/2009ResRebateForm.pdfColumbia River PUDOR2500.94http://www.crpud.net/residential/efficiency/water-heatersEnergy Trust of OregonOR750.94http://www.energytrust.org/residential/existinghomes/waterheater.htmlEugene Water and Electric BoardOR500.94http://www.eweb.org/content.aspx/34350f11-4e37-4650-9ce3-0aa933fd6c61http://www.forestgroveForest Grove Light & PowerOR500.94or.gov/images/stories/services/lightandpower/pdf/march2009appliancerebateform.pdfhttp://www.midstateelectric.coop/ProductsAndServices/PSResidential/Midstate Electric CooperativeOR2500.94ConservationPrograms/reswaterheater/default.aspxhttp://www.ci.monmouth.or.us/vertical/Sites/%7BCE78EAE1-6CA4-4610­Monmouth Power & LightOR400.94BDB0-A9B3B0A8BB71%7D/uploads/%7B75B91CB0-E22B-4032-A232-C3DC21796769%7D.PDFhttp://www.columbiarea.com/programs/Res%20Rebate%20Application_Columbia REAWA2000.94updated_081001.pdfInland Power & Light CompanyWA250.94http://www.inlandpower.com/customer_carec.php?id=177Orcas Power and Light CooperativeWA500.94http://www.opalco.com/energy-efficiency/rebates/Orcas Power and Light CooperativeWA1000.94http://www.opalco.com/wp-content/uploads/2009/03/marathonrebate09.pdfSevierville County Electric SystemTN1200.94http://www.electric.seviervilletn.org/special.htmPlumas-Sierra RECCA1500.94http://www.psrec.coop/energy_rebates.php?sec=enersol&pag=enerrebConsumers Power, Inc.OR1000.94http://www.cpi.coop/rebates/wh_electric.php15-A-24Utility or AgencyStateAmount2009$EFWebsitehttp://www.fecelectric.com/fecinternet2005/01-MyAccount/07­Farmers Electric CooperativeTX1000.94Residential.aspUnited PowerCO475b0.94http://www.unitedpower.com/rebate.aspx#h2ohttp://www.heco.com/portal/site/heco/menuitem.508576f78baa14340b4c0610Hawaiian Electric Company, Inc.HI400.94c510b1ca/?vgnextoid=2cd95e658e0fc010VgnVCM1000008119fea9RCRD&vgnextfmt=defaultModern Electric Water CompanyWA750.94http://www.mewco.com/PDFs/Water%20Heater.pdfOrcas Power and Light CooperativeWA400.94http://www.opalco.com/energy-efficiency/rebates/Orcas Power and Light CooperativeWA250.94http://www.opalco.com/energy-efficiency/rebates/https://www.cityofpa.us/PDFs/Conservation/2007/Port Angeles Public Works and UtilitiesWA500.94APPLIANCEREBATESResident.pdfEugene Water and Electric BoardOR500.94http://www.eweb.org/content.aspx/34350f11-4e37-4650-9ce3-0aa933fd6c61http://www.forestgroveForest Grove Light & PowerOR750.94or.gov/images/stories/services/lightandpower/pdf/march2009appliancerebateform.pdfhttp://www.ci.monmouth.or.us/vertical/Sites/%7BCE78EAE1-6CA4-4610­Monmouth Power & LightOR500.94BDB0-A9B3B0A8BB71%7D/uploads/%7B75B91CB0-E22B-4032-A232-C3DC21796769%7D.PDFhttps://www.cityofpa.us/PDFs/Conservation/2007/Port Angeles Public Works and UtilitiesWA500.94APPLIANCEREBATESResident.pdfhttp://www.austinenergy.com/Energy%20Efficiency/Programs/Rebates/Austin EnergyTX1002.0Residential/Air%20Conditioner/rebateLevels.htmWalton Electric Membership CorporationGA1502.0http://www.waltonemc.com/residential/index.php?page=rebateshttp://www.heco.com/portal/site/heco/menuitem.20516707928314340b4c061Hawaiian Electric Company, Inc.HI1752.0Meet0c510b1ca/?vgnextoid=6558f2b154da9010VgnVCM10000053011bacRCRD&vgnextfmt=defaultUnited PowerCO70currentstandardsMeethttp://www.unitedpower.com/rebate.aspx#h2oElectric Power Board of ChattanoogaTN50currentstandardshttp://www01.epb.net/index.php?page=yourhome_products&id=37Lassen Municipal Utility DistrictCA150NAhttp://www.lmud.org/rebate.htmbOutlier; not used.15-A-25Utility or AgencyStateAmount2009$EFWebsiteCentral Alabama Electric CooperativeCentral Alabama Electric CooperativeCentral Alabama Electric CooperativeCity of Florence UtilitiesSheffield UtilitiesDiverse PowerEnergy Power BoardUtilities District of Western IndianaREMCPennyrile RECCWarren Rural Electric CooperativeCorporationCity of Statesville Electric UtilityDepartmentClinton Utilities BoardMiddle Tennessee Electric MembershipCorporationMurfreesboro Electric DepartmentMurfreesboro Electric DepartmentMurfreesboro Electric DepartmentSevierville County Electric SystemSouthwest Tennessee ElectricMembership CorporationUpper Cumberland Electric MembershipCorporationVolunteer Energy CooperativeWinchester UtilitiesALALALALALGAGAINKYKYNCTNTNTNTNTNTNTNTNTNTN120or 240118or 235188or 37550507550505050150505025502510010010020100NANANANANANANANANANANANANANANANANANANANANAhttp://www.caec.coop/cms/content/view/48/http://www.caec.coop/cms/content/view/48/http://www.caec.coop/cms/content/view/48/http://www.florenceutilities.com/Utilities_Departments/Electricity/Energy_Right/index.htmlhttp://www.sheffieldutilities.org/PWCusService.htmhttp://www.diversepower.com/rebates_incentives.phphttp://www01.epb.net/index.php?page=yourhome_products&id=37http://www.udwiremc.com/inquiryhome_udi.nsf/pages/incentive-programshttp://www.precc.com/precc/res_existing_home.htmhttp://www.wrecc.com/resid.aspxhttp://www.ci.statesville.nc.us/index.php/content/?cgibin=0&session_id=c9d782b865c54ab96ef46c4b69020e34&id=161http://www.clintonutilities.com/Water%20Heater%20Rebate%20Application.pdfhttp://www.mtemc.com/pages.cfm/name/r08_waterheatinghttp://www.murfreesboroelectric.com/eright/waterheater.htmhttp://www.murfreesboroelectric.com/eright/waterheater.htmhttp://www.murfreesboroelectric.com/eright/waterheater.htmhttp://www.electric.seviervilletn.org/PEnergyRight.htmhttp://www.stemc.com/FORMS/waterheater.pdfhttp://www.ucemc.com/pdf%20files/WATER%20HEATER%20REBATE.pdfhttp://www.vec.org/article.aspx?categID=6&articleID=791http://www.winchesterutilities.com/Services_files/Energy%20Right%20Program_files/image006.PDF15-A-26Utility or AgencyStateAmountEFWebsite2009$50Carbon Power & Light, Inc.WY( + 1.50/NAhttp://www.carbonpower.com/rebates.htmgallon)Kirkwood ElectricMO100NAhttp://www.ci.kirkwood.mo.us/electric/rebateprogram.htmCowlitz County Public Utility DistrictWA25NAhttp://www.cowlitzpud.org/pdf/EnergySharePlusBrochure.pdfhttp://www.cwlp.com/energy_services/ESO_services_programs/water_heaterCity Water, Light and PowerIL200NA_reb.htmAverage Rebate Amount for EF=0.94, 2009$123Average Rebate Amount for EF=0.94, 2008$122NA = Not availableWebsites were accessed most recently from March through June 2009.15-A.3.3 Rebates for Gas Space HeatersDOE found five organizations (gas utilities and municipal and state agencies) that have rebate programs for gas space heaters.DOE used those amounts in the regulatory impact analysis to represent rebate amounts for gas wall fan direct heating equipment. Theorganizations offer rebates for natural gas or propane space heaters. Table 15-A.3.3 lists the organizations’ names, states, efficiencylevels, rebate amounts, and program websites. The average rebate amounts, given in 2008$ and 2009$ at the end of the table, aresimple averages of the individual amounts (rather than being population-weighted).15-A-27Table 15-A.3.3 Rebates for Gas Space HeatersUtility or AgencyStateAFUE%Amount2009$WebsiteAvista UtilitiesTown of SmyrnaGeorgia Cities Gas (Thomasville)Blue Star GasRailroad Commission of Texas,Alternative Fuel ResearchEducation Division (AFRED)Average Rebate Amount 2009$Average Rebate Amount 2008$ORTNGAORTX80NANANANA15050501001009089http://www.avistautilities.com/savings/rebates/Documents/EquipmentRebate04_09.pdfhttp://www.townofsmyrna.org/utilities/pdf/Natural-Gas-System%20-Rebates.pdfhttp://georgiacitiesnaturalgas.com/cms/Contact+Your+Provider/5.htmlhttp://bluestargas.com/rebate.htmlhttp://www.directpropaneservices.com/faqs/;http://www.propane.tx.gov/rebate_program/consumer.phpNA = Not applicable/available.Websites were accessed most recently in June 2009.15-A.3.4 Rebates for Hearth ProductsDOE found six organizations (gas utilities and municipal and state agencies) that have rebate programs for hearth products.The organizations offer rebates for natural gas or propane logs. Table 15-A.3.4 lists the organizations’ names, states, efficiency levels,rebate amounts, and program websites. The average rebate amounts, given in 2008$ and 2009$ at the end of the table, are simpleaverages of the individual amounts (rather than being population-weighted).15-A-28Table 15-A.3.4 Rebates for Hearth ProductsUtility or AgencyStateAFUE%Amount2009$WebsiteCascade Natural GasCity of TallahasseeTown of SmyrnaGeorgia Cities GasBlue Star GasRailroad Commission of Texas,Alternative Fuel ResearchEducation Division (AFRED)Average Rebate Amount 2009$Average Rebate Amount 2008$WAFLTNGAORTX80NANANANANA705050501001007070http://www.sullivanheating.com/Rebate_Programs.phtmlhttp://www.talgov.com/you/gas/gas_rebates.cfmhttp://www.townofsmyrna.org/utilities/pdf/Natural-Gas-System%20-Rebates.pdfhttp://georgiacitiesnaturalgas.com/cms/Contact+Your+Provider/5.htmlhttp://bluestargas.com/rebate.htmlhttp://www.directpropaneservices.com/faqs/;http://www.propane.tx.gov/rebate_program/consumer.phpNA = Not applicable/available.Websites were accessed most recently in June 2009.15-A.3.5 Rebates for Gas-Fired Pool HeatersDOE found five organizations (gas utilities and municipal agencies) that have rebate programs for gas-fired pool heaters. Table15-A.3.5 lists the organizations’ names, states, rebate amounts, and program websites. The average rebate amounts, given in 2008$and 2009$ at the end of the table, are simple averages of the individual amounts (rather than being population-weighted).15-A-29Table 15-A.3.5 Rebates for Gas-Fired Pool HeatersUtility or AgencyStateAmount2009$WebsiteMetropolitan Utilities DistrictKeySpan Energy DeliveryCity of TallahasseeTown of SmyrnaNSTARAverage Rebate Amount 2009$Average Rebate Amount 2008$NENYFLTNMA100100450100250200199http://www.livegreenthinkblue.com/rebate_forms/forms/pool.heat.rebate.pdfhttp://www.bnl.gov/bera/linkable_files/poolheateroffer7.14.04.pdfhttp://www.talgov.com/you/gas/gas_rebates.cfmhttp://www.townofsmyrna.org/utilities/pdf/Natural-Gas-System%20-Rebates.pdfhttp://www.nstar.com/nstaronline3_search/Websites were accessed most recently in June 2009.15-A-30

# 15-A.4 FEDERAL AND STATE TAX CREDITS

This section summarizes the Federal and State tax credits available to consumers who

purchase energy efficient appliances. This section also describes tax credits available to

manufacturers who produce certain energy efficient appliances.

15-A.4.1 Federal Tax Credits for Residential Appliances

EPACT 2005 included Federal tax credits for consumers who installed efficient air

conditioners or heat pumps; gas or oil furnaces; furnace fans; and/or gas, oil, or electric heat

pump water heaters in new or existing homes. 6, 7 

# Those tax credits were in effect in 2006 and

2007, expired in 2008, and were reinstated for 2009–2010 by ARRA. 8



# Residential appliances must meet the following specifications, as applicable, to qualify

6 

# for Federal tax credits.

• Furnaces and boilers: Natural gas and propane furnaces must provide an Annual Fuel

Utilization Efficiency (AFUE) of 95 or higher; oil furnaces and gas, oil, and propane

boilers must provide an AFUE of 90 or higher.

• Central air conditioning units and air-source heat pumps must meet the highest tier

(III) standards set by the Consortium for Energy Efficiency as of January 1, 2009.

Table 15-A.4.1 below shows the requirements for those equipment types. 9



# • Fans for heating and cooling systems may consume no more than 2 percent of total

heating system energy, as defined by the DOE test procedure (may be revised because

of the 2009 Federal stimulus legislation).

• Water heaters

o 

# Gas- or propane-fired water heaters: EF of at least 0.82 or a thermal efficiency

of at least 90 percent.

o 

# Heat pump water heaters: EF of at least 2.0.

15-A-31

# Table 15-A.4.1 Federal Tax Credits for Residential Central Air Conditioners and

Heat Pumps

Product EER*

Required SEER †



# Required HSPF ‡



# Required Available Tax Credit

Central Air

Conditioner–Split

System ≥ 13.0 ≥ 16.0 N/A 30% of cost, up to

$1,500

Central Air

Conditioner–Single

Package ≥ 12.0 ≥ 14.0 N/A 30% of cost, up to

$1,500

Air Source Heat

Pump–Split System ≥ 12.5 ≥ 15.0 ≥ 8.5 30% of cost, up to

$1,500

Air Source Heat

Pump–Single Package ≥ 12.0 ≥ 14.0 ≥ 8.0 30% of cost, up to

$1,500

* EER = energy efficiency rating.

† 

# SEER = seasonal energy efficiency rating.

‡ 

# HSPF = heating season performance factor.



# 15-A.4.2 Federal Tax Credits for Manufacturers

EPACT 2005 provided Federal Energy Efficient Appliance Credits to manufacturers that

produced high-efficiency refrigerators, clothes washers, and dishwashers in 2006 and 2007. The

10, 11 

# Emergency Economic Stabilization Act of 2008 amended the credits and extended them

through 2010. Manufacturers receive the credits for increasing their production of qualifying

appliances relative to a two-year rolling baseline. Each manufacturer is limited to a certain

amount for all credits. Manufacturers are eligible for Energy Efficient Appliance Credits for

qualifying models of residential and commercial clothes washers, residential refrigerators, and

residential dishwashers. The credits are available for models produced in 2008, 2009, and 2010.

The following credit amounts and criteria apply to manufacturers who produce these

appliances. 12 

# The credit amounts listed below are for each unit manufactured. However, the

maximum credit that a manufacturer can receive for qualifying equipment is $75 million for

2008–2010, with the exceptions that the most efficient refrigerator (30 percent) and clothes

washer (2.2 MEF/4.5 wcf) models are not subject to the cap.

Clothes Washers

• $75 for residential top-loading models manufactured in 2008 that meet/exceed a 1.72

modified energy factor (MEF) and do not exceed a 8.0 water consumption factor

(wcf).

• $125 for residential top-loading models manufactured in 2008 or 2009 that

meet/exceed a 1.8 MEF and do not exceed a 7.5 wcf.

• $150 for residential or commercial clothes washers manufactured in 2008, 2009, or

2010 that meet/exceed a 2.0 MEF and do not exceed a 6.0 wcf.

• $250 each for residential or commercial models manufactured in 2008, 2009, or 2010

that meet/exceed a 2.2 MEF and do not exceed a 4.5 wcf.

15-A-32

# Refrigerators

• $50 for models manufactured in 2008 that consume at least 20 percent but not more

than 22.9 percent fewer kilowatt hours per year than the 2001 energy conservation

standards.

• $75 for models manufactured in 2008 or 2009 that consume at least 23 percent but no

more than 24.9 percent fewer kilowatt hours per year than the 2001 energy

conservation standards.

• $100 for models manufactured in 2008, 2009, or 2010 that consume at least 25

percent but not more than 29.9 percent fewer kilowatt hours per year than the 2001

energy conservation standards.

• $200 for models manufactured in 2008, 2009, or 2010 that consume at least 30

percent less energy than the 2001 energy conservation standards.

Dishwashers

• $45 for models manufactured in 2008 or 2009 that consume no more than 324

kilowatt hours per year and 5.8 gallons of water per cycle.

• $ 75 for models manufactured in 2008, 2009, or 2010 that consume no more than 307

kilowatt hours per year and 5.0 gallons of water per cycle (5.5 gallons per cycle for

models designed for more than 12 place settings).

15-A.4.3 State Tax Credits

Oregon’s Residential Energy Tax Credit (RETC) was created in 1977. After the Oregon

legislature expanded the RETC program in 1997 to include residential refrigerators, clothes

washers, and dishwashers, participation in the program increased significantly. The program

subsequently added credits for high-efficiency heat pump systems, air conditioners, and water

heaters (2001); furnaces and boilers (2002); and duct/air sealing, fuel cells, heat recovery, and

renewable energy equipment. For heating, ventilating, and air conditioning equipment;

residential appliances; and water heaters, the credit is $0.40 per kilowatt saved in the first year,

or 25 percent of the net purchase price, whichever is less. The credit limit for energy efficient

appliances and heating and cooling systems is $1,000 per calendar year; excess credit may be

carried forward for 5 years. 13



# Montana has had an Energy Conservation Tax Credit for residential measures since

14, 15 

# 1998. The tax credit covers various residential energy and water efficient products, including

ENERGY STAR heating/cooling equipment, water heaters, low-flow showerheads and faucets,

and light fixtures and controls. In 2002 the amount of the credit was increased from 5 percent of

product costs (up to $150) to 25 percent (up to $500) per taxpayer. The credit can be used for

products installed in new construction or remodeling projects. The tax credit covers only that

part of the cost and materials that exceed established standards of construction.

Beginning in 2009 Indiana offers a tax credit to individuals and small businesses for costs

associated with purchasing ENERGY STAR-qualified central air conditioners, room air

15-A-33

# conditioners, furnaces, programmable thermostats, and water heaters. The credit may be claimed

against state income tax, insurance premium tax, or financial institutions tax. The amount of the

credit is 20 percent of the expenditure for qualified heating and cooling equipment, to a

maximum of $100 per taxable year. The credit applies to expenditures made in 2009 and 2010;

16, 17 

# there is no carryover.

Beginning in 2009 Kentucky offers a 30 percent state income tax credit for taxpayers

who install certain energy efficiency measures in their principal residence or residential rental

property. The qualifying products include water heaters, heat pumps, central air conditioners, and

advanced main air circulating fans. A product must meet the same energy efficiency guidelines

as specified for the Federal tax credit for that residential product. The tax credit may not exceed

$250. The credit, which applies to products purchased in taxable years 2009–2015, may be

18, 19 

# carried forward for 1 year.

15-A-34

# REFERENCES

1. Hall, B. H. and B. Khan, Adoption of New Technology . Working Paper No. E03-330

, 2003. Department of Economics, University of California, Berkeley, CA.

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Diffusion Functions" . Swedish Journal of Economics , 1973

3. Geroski, P. A., Models of Technology Diffusion . Research Policy , 2000. 29: pp. 603-625

4. Van den Bulte, C., "Want to Know How Diffusion Speed Varies Across Countries and

Products? Try a Bass Model" . Product Development & Management Association , 2002.

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5. Rufo, M., Personal communication. Telephone conversations with Barbara Atkinson,

LBNL . Itron, Inc. Oakland, CA. January 2008 and March 2009.

6. Tax Incentives Assistance Project, Consumer Tax Incentives: Home Heating & Cooling

Equipment., 2009. (Last accessed October 12, 2009.)

< www.energytaxincentives.org/consumers/heating-cooling.php >

7. Energy Policy Act of 2005, 119 STAT. 594 Public Law 109–58. Section 1333, 26 USC

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8. Tax Incentives Assistance Project, General Information: Legislative Language &

Pending Updates, 2009. (Last accessed October 12, 2009.)

< http://energytaxincentives.org/general/legislative.php >

9. Consortium for Energy Efficiency (CEE), CEE High-Efficiency Specification: Central

Air Conditioners and Air Source Heat Pumps, (Last accessed July 14, 2009.)

< http://www.cee1.org/resid/rs-ac/res-ac_specs.pdf >

10. U.S. Department of the Treasury–Internal Revenue Service, Form 8909, (Last accessed

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11. Emergency Economic Stabilization Act of 2008, (Last accessed July 12, 2009.)

< http://frwebgate.access.gpo.gov/cgi

bin/getdoc.cgi?dbname=110_cong_bills&docid=f:h1424enr.txt.pdf >

12. Tax Incentives Assistance Project, Builders & Manufacturer Incentives, (Last accessed

July 14, 2009.) < http://energytaxincentives.org/builders/appliances.php >

15-A-35

# 13. Oregon Department of Energy–Conservation Division, Residential Energy Tax Credits,

(Last accessed July 8, 2009.)

< http://egov.oregon.gov/ENERGY/CONS/RES/RETC.shtml >

14. Montana Department of Environmental Quality, Tax Incentives, (Last accessed July 8,

2009.) < www.deq.state.mt.us/Energy/EEHome/TaxIncentHome.asp >

15. Montana Department of Revenue, Energy Related Tax Relief, (Last accessed July 8,

2009.) < http://mt.gov/REVENUE/energyconservation.asp >

16. Indiana Department of Revenue, Information Bulletin #100: Income Tax, 2007. (Last

accessed July 8, 2009.) < www.in.gov/dor/files/ib100.pdf >

17. Database of State Incentives for Renewables and Efficiency (DSIRE), Indiana Incentives

for Energy Efficiency, Energy Efficiency Tax Credits (Personal), (Last accessed July 8,

2009.)

< www.dsireusa.org/library/includes/incentive2.cfm?Incentive_Code=IN50F&state=IN &

CurrentPageID=1&RE=0&EE=1 >

18. Kentucky Department of Revenue, 2009 Energy Efficiency Credits, (Last accessed July

8, 2009.) < http://revenue.ky.gov/NR/rdonlyres/E2DAFC0B-4F18-4D76-91F8

­ C6766A3843EE/0/2009EnergyEfficiencyCredits.pdf >

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< www.dsireusa.org/incentives/incentive.cfm?Incentive_Code=KY29F&re=0&ee=1 >

15-A-36