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Income Tax Deduction for Energy-Efficient Products

Eligibility 
Residential
Savings Category 
Fuel Cells using Non-Renewable Fuels
Clothes Washers
Dishwasher
Refrigerators/Freezers
Water Heaters
Furnaces
Boilers
Heat Pumps
Air conditioners
Programmable Thermostats
Other EE
Maximum Rebate 

Not to exceed $500

Program Info
Sector Name 
State
Administrator 
Virginia Department of Taxation
State 
Virginia
Program Type 
Rebate Amount 

20% of the sales tax paid by an individual

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:

  • ENERGY STAR clothes washers
  • ENERGY STAR room air conditioners
  • ENERGY STAR dishwashers
  • ENERGY STAR 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

Note: Certain EPA "Watersense" products may also qualify.