Rutgers University | NJAES | SEBS     New Jersey Agricultural Experiment Station

Manufacturers’ Energy Efficient Appliance Credit

The tax credit applies to high-efficiency residential clothing washers, refrigerators and dishwashers.

Terms and Qualifications:

  • The tax credit applies to certain dishwashers, clothes washers, and refrigerators manufactured after December 31, 2010.
  • Under Code #16745M(a)(1), the credit may be claimed as part of the Code #16738 general business credit for each type of qualified energy efficient appliance produced by the taxpayer during the 2011 calendar year ending with or within the taxpayer #8217s taxable year.
  • Manufacturers may receive these credits for the increase in production of qualifying appliances over a two-year calendar year.
  • Only appliances produced in the United States are eligible.
  • Each manufacturer is limited to a total of $25 million for all credits under this provision.

Available Funding; Credit Per Unit Produced Based on Energy Efficiency:
Dishwashers: $25-$75 per unit
Clothes washers: $175-$225 per unit
Refrigerators: $150-$200 per unit

Program Administrator
US Internal Revenue Service (IRS)

See program website for expiration dates.

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