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Geothermal energy credits 2018. A credit limit for residential energy property costs for 2018 of 50 for any advanced main air circulating fan. 30 for systems placed in service by 12 31 2019. 30 for systems placed in service by 12 31 2019. However it was reinstated in 2018 to include not just households with geothermal heat pumps installed in 2018 but it also retroactively included any geothermal heat pumps installed after january 1 2017.

In 2016 the tax credit did actually expire. In 2008 the program was broadened to include geothermal heating and cooling systems. The energy credit in february 2018 the geothermal federal tax credit was reinstated and can be retroactively applied to installations placed in service on january 1 2017 or later. And 300 for any item of energy efficient building property.

Property is usually considered to be placed in service when installation is complete and equipment is ready for use. Under the bipartisan budget act of 2018 the renewable energy tax credits for fuel cells small wind turbines and geothermal heat pumps now feature a gradual step down in the credit value the same as those for solar energy systems. 150 for any qualified natural gas propane or oil furnace or hot water boiler.

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