Manufacturers' Energy Efficient Appliance Credit

Incentive type: 
Renewable Energy
Technologies: 

Clothes Washers, Dishwasher, Refrigerators

Date: 

Expiration Date: December 31, 2010

Sectors: 
Commercial
Amount: 
  • Dishwashers: $45.00-$75.00 per unit manufactured
  • Clothes Washers: $75.00-$250.00 per unit manufactured
  • Refrigerators: $50.00-$200.00 per unit manufactured 
Contact Information: 
Public Information - IRS
U.S. Internal Revenue Service
1111 Constitution Avenue, N.W.
Washington, DC 20224

Phone: (800) 829-1040
Web Site: http://www.irs.gov

The Energy Improvement and Extension Act of 2008 modifies and extends the manufacturer’s tax credit for the production of certain energy efficient dishwashers, clothes washers and refrigerators in calendar years 2008, 2009, and 2010.  The credit, pursuant to Code §45M, is claimed by a manufacturer for each type of qualified energy efficient appliance produced by the taxpayer during the calendar year ending with or within the taxpayer’s taxable year as part of the general business credit under Code §38.  I.R.C. §45M(a)(1).

The amount of the credit depends on the type of energy efficient appliance producted.  Please refer here for specifications and details.