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Last Updated December 4, 2020

Program Overview

Category:

Financial Incentive

State:

Virginia

Incentive Type:

Personal Tax Deduction

Administrator:

Virginia Department of Taxation

Start Date:

03/23/2007

Expiration Date:

N/A

Web Site:

N/A

Applicable Sectors:

N/A

Eligible Renewable/Other Technologies:

N/A

Summary

Taxpayers in Virginia may deduct from their taxable personal income an amount equal to 20% of the sales taxes paid for certain energy efficient equipment. The incentive is capped at $500. This incentive is available for the following equipment types:

  • clothes washers
  • room air conditioners
  • dishwashers
  • standard size refrigerators
  • Any fuel cell that generates electricity using an electrochemical process, has an electricity-only generation efficiency greater than 35 percent, and has a generating capacity of at least two kilowatts 
  • Any gas heat pump that has a coefficient of performance of at least 1.25 for heating and at least 0.70 for cooling
  • Any electric heat pump hot water heater that yields an energy factor of at least 1.7
  • Any electric heat pump that has a heating system performance factor of at least 8.0 and a cooling seasonal energy efficiency ratio of at least 13.0
  • Any central air conditioner that has a cooling seasonal energy efficiency ratio of at least 13.5
  • Any advanced gas or oil water heater that has an energy factor of at least 0.65 
  • Any advanced oil-fired boiler with a minimum annual fuel-utilization rating of 85
  • Any advanced oil-fired furnace with a minimum annual fuel-utilization rating of 85
  • Programmable thermostats