windows in a home, whichever is less, with windows 
that— 
(A) are certified by the National Fenestra-
tion Rating Council; and 
(B) comply with criteria applicable to win-
dows under section 25(c) of the Internal Rev-
enue Code of 1986 or, in areas above 5,000 feet 
elevation, have a U-factor of at least 0.35 when 
replacing windows that are single-glazed or dou-
ble-glazed with an internal air space of 1⁄4 inch 
or less. 
(7) Door or skylight replacement that replaces 
at least 1 exterior door or skylight with doors or 
skylights that comply with the 2010 Energy Star 
specification for doors or skylights. 
(8)(A) Heating system replacement of— 
(i) a natural gas or propane furnace with 
a furnace that has— 
(I) an AFUE rating of 92 or greater; 
or 
(II) an AFUE rating of 95 or greater; 
(ii) a natural gas or propane boiler with a 
boiler that has an AFUE rating of 90 or great-
er;
(iii) an oil furnace with a furnace that has 
an AFUE rating of 86 or greater and that uses 
an electrically commutated blower motor; 
(iv) an oil boiler with a boiler that has an 
AFUE rating of 86 or greater and that has 
temperature reset or thermal purge controls; or 
(v) a wood or pellet furnace, boiler, or 
stove, if— 
(I) the new system— 
(aa) meets at least 75 per-
cent of the heating demands of 
the home; and 
(bb) in the case of a wood 
stove, but not a pellet stove, re-
places an existing wood stove, 
but not a pellet stove, and is cer-
tified by the Administrator; 
(II) the home has a distribution 
system (such as ducts, vents, blowers, 
or affixed fans) that allows heat to 
reach all or most parts of the home; 
(III) in the case where an old 
wood stove is being replaced, a vouch-
er is provided by the installer or other 
responsible party certifying that the
old wood stove has been removed and 
rendered inoperable or recycled at an 
appropriate recycling facility; and 
(IV) an accredited independent 
laboratory recognized by the Adminis-
trator certifies that the new system— 
(aa) has thermal efficiency 
(lower heating value) of at least 
75 percent for wood and pellet 
stoves, and at least 80 percent 
for furnaces and boilers; and 
(bb) has particulate emis-
sions of less than 3.0 grams per 
hour for stoves, and less than 
0.32 lbs/mmBTU for outdoor 
furnaces and boilers. 
(B) A rebate may be provided under this sec-
tion for the replacement of a furnace or boiler de-
scribed in clauses (i) through (iv) of subparagraph 
(A) only if the new furnace or boiler is installed in 
accordance with ANSI/ACCA Standard 5 QI–2007. 
(9) Air-source air conditioner or air-source heat 
pump replacement with a new unit that— 
(A) is installed in accordance with ANSI/ 
ACCA Standard 5 QI–2007; and
(B) meets or exceeds— 
(i) in the case of an air-source air 
conditioner— 
(I) SEER 16 and EER 13; or 
(II) SEER 18 and EER 15; and 
(ii) in the case of an air-source heat 
pump, SEER 15, EER 12.5, and HSPF 
8.5. 
(10) Heating or cooling system replacement 
with an Energy Star qualified geothermal heat pump 
that meets Tier 2 efficiency requirements and that 
is installed in accordance with ANSI/ACCA Stand-
ard 5 QI–2007. 
(11) Replacement of a natural gas, propane, or 
electric water heater with— 
(A) a natural gas or propane condensing 
storage water heater with an energy factor of 
0.80 or more, or a natural gas or propane stor-
age or tankless water heater with thermal effi-
ciency of 90 percent or more; 
(B) a tankless natural gas or propane 
water heater with an energy factor of at least 
.82; 
(C) a natural gas or propane storage water 
heater with an energy factor of at least .67;