Bryant Inflation Reduction Act

The Inflation Reduction Act of 2022 and 25C Tax Credits Incentives that reward homeowners and builders for installing high-efficiency HVAC equipment

Taking Advantage of Tax Credits Bryant understands how most homeowners need to balance comfort, energy consumption and the initial cost of the equipment. That’s why we offer a wide variety of products that help meet all these needs. And now, with the Inflation Reduction Act of 2022, many of our products qualify for 25C tax credits, making it more affordable for homeowners to get into a higher efficiency system.

What is the Inflation Reduction Act of 2022?

The U.S. Government passed the Inflation Reduction Act of 2022, a piece of legislation covering a broad spectrum of initiatives, including health care costs, clean energy, and the federal deficit among others.1 Of particular interest to homeowners, home builders and HVAC contractors, this act includes a number of incentives for the installation of high-efficiency home heating and cooling products.

The Inflation Reduction Act of 2022 both extends and expands existing 25C and 25D tax credits to homeowners and 45L tax credits to home builders for installing applicable high-efficiency HVAC equipment. Each of these credits has specific efficiency requirements to qualify as outlined in the chart below.2

Tax Section

2023-2032 Tax Credit Details

Tax Section

2023-2034 Tax Credit Details

25D

Geothermal Heat Pumps - 30% for systems placed in service during calendar year 2022 through calendar year 2032 - 26% for systems placed in service during calendar year 2033 - 22% for systems placed in service during calendar year 2034

30% of cost up to $1,200 ($2,000 for Heat Pumps) Products must align with CEE’s highest tier (excluding the advanced tier) Air Conditioners - Up to $600 tax credit 25C

Heat Pumps - Up to $2,000 tax credit Gas Furnaces and Boilers - Up to $600 tax credit Advanced Main Air Circulating Fan - Must use no more than 2% of furnace’s total energy, up to $50 tax credit

Tax Section

2023-2032 Tax Credit Details

45L

Single Family - Single Family New homes $2,500 tax credit - Zero-energy Single Family New homes $5,000 tax credit Multifamily - Multifamily Units $500 tax credit - Zero-energy Multifamily Units $1,000 tax credit

What is the 25C Tax Credit?

Under the Inflation Reduction Act of 2022, tax section 25C allows for federal income tax credits for energy efficiency home improvements available through 2032. A broad selection of ENERGY STAR®-certified equipment is eligible for these 25C tax credits. Taking advantage of tax credits, along with any available rebates, is a good way to help make the transition to a clean energy future more affordable.

1 2

https://bidenwhitehouse.archives.gov/briefing-room/statements-releases/2022/08/15/by-the-numbers-the-inflation-reduction-act/ https://www.energystar.gov/about/federal-tax-credits

Current 2025 Product Eligible for 25C Tax Credits Here’s a look at qualifying products that meet the latest efficiency requirements for installations on or after January 1, 2025:

Criteria1

25C Tax Credit

Product

Offering

Path

Path A

Up to $2,000

HPs

SEER2 EER2 HSPF2 (≥) (≥) (≥)

16.0

9.8

8.5

COP @ 5° F (≥)

1.75

Capacity Ratio (5° F / 47° F)

Other Requirements

≥60%

290VAN 291VAN 293VAN 37MGHAQ 37MGRAQ 37MPRAQ 37MAHAQ 37MBHAQ 37MARAQ 37MBRAQ 37MUHAQ 37MHRAQ 37MURAQ

Split Ducted & Ductless Heat Pumps

Path B

16.0

11.0

8.0

1.75

≥45%

290VAN 291VAN 293VAN 248TAN GH8TAN5 37MGHAQ 37MGRAQ 37MPRAQ 37MAHAQ 37MBHAQ 37MARAQ 37MBRAQ 37MHRAQ 37MUHAQ 37MURAQ

15.2

10.0

7.2

1.75

≥45%

605E2 675E2

CEE

Small Packaged Heat Pumps

Up to $600

ACs

Split Ducted & Ductless ACs

17.0

12.0

191VAN 148TAN 146SAN 135SAN 37MHRAC

Small Pkgd ACs

16.0

11.5

575E3

GFs Up to $600

Gas-Fired Forced Hot Air

Note: Eligible models, as listed above, are qualified and dependent upon specific system combinations.

To view certified combinations, visit https://www.ahrinet.org/certification/cee-directory.

2 5T only 3 4T only 1

Eligible models as of 1/1/2025

≥ 97% AFUE

987M 987T 927T 926S 916S

What Product Combinations are 25C Tax Credit Eligible?

To qualify for the 25C tax credits, eligible equipment must meet or exceed the highest efficiency tier established by the Consortium for Energy Efficiency, excluding any CEE defined Advanced Tier. As seen in the charts below, Bryant offers a comprehensive family of highefficient eligible products that meet the new 2025 CEE requirements: Ducted Heat Pumps (Path A)

Ductless Heat Pumps (Path A)

Tier 1 - Path A Criteria: ≥ 16.0 SEER2, 9.8 EER2, 8.5 HSPF2, 1.75 COP at 5° F, and 60% Capacity Ratio at 5° F / 47° F

Tier 1 - Path A Criteria: ≥ 16.0 SEER2, 9.8 EER2, 8.5 HSPF2, 1.75 COP at 5° F, and 60% Capacity Ratio at 5° F / 47° F

Product Tier Evolution™ System

Models

Furnace

Fan Coil / AHU

290VAN

2T, 3T, 4T

All

291VAN

All

All

293VAN

All

All

37MUHAQ

18k, 24k, 30k, 36k, 48k, 60k

Legacy™ Line 37MURAQ

18k, 24k, 30k, 36k, 48k

Preferred™ Series

Tier 1 - Path B Criteria: ≥ 16.0 SEER2, 11.0 EER2, 8.0 HSPF2, 1.75 COP at 5° F, and 45% Capacity Ratio at 5° F / 47° F Product Tier

Models

Furnace

Fan Coil / AHU

Evolution System

290VAN 291VAN 293VAN

2T All All

4T All All

248TAN

All

3T, 4T, 5T 18k, 24k, 30k, 36k, 48k, 60k 18k, 24k

37MUHAQ

Legacy Line

37MURAQ

Evolution System

Models

Furnace

Evolution System

191VAN

2T

Preferred Series

148TAN

2T, 3T, 4T

146SAN

1.5T, 2T

2T

Legacy Line

135SAN

1.5T, 2T

2T

37MBHAQ

37MBRAQ 37MGRAQ

Legacy Line

37MHRAQ

Product Tier

9k, 12k, 18k, 24k 36k – –

–

37MPRAQ

6k, 9k, 12k, 18k

–

–

–

37MAHAQ

6k, 9k, 12k, 18k, 24k, 33k

6k, 9k, 12k, 18k, 24k

9k, 12k, 18k, 24k

6k, 9k, 12k, 18k, 24k, 33k

–

36k

–

36k

9k, 12k, 18k, 24k –

18k, 24k, 30k, 36k, 48k, 55k 9k, 12k, 18k, 24k, 30k – 18k, 24k, 30k, 36k, 48k

–

–

37MBHAQ

37MARAQ Preferred Series

37MBRAQ 37MGRAQ

Legacy Line

37MHRAQ

Cassette*

18k, 24k, 30k, 36k, 48k, 55k 12k^, 6k, 9k, 12k, 6k, 9k, 12k, 18k, 24k, 30k 18k, 24k – – 18k, 24k, 30k, 36k, 48k 9k^, 9k, – 18k, 39k

Console** Ducted / AHU

Ductless Air Conditioner Tier 1 - Criteria: ≥ 17.0 SEER2 and 12.0 EER2

Type

Product Tier

Models

Highwall

Cassette*

675E***

Packaged Hybrid Heat® System

Legacy Line

37MHRAC

12k , 9k, 12k

–

605E***

Packaged Heat Pump

NOTE: Be sure to remind your customers that they must consult with a qualified tax professional to determine how these credits may apply in their circumstance.

–

– 6k, 9k, 12k, 18k, 24k, 33k 36k, 48k 18k, 24k, 30k, 36k, 48k, 55k 9k, 12k, 18k, 24k, 30k 36k, 48k, 58k 18k, 24k, 30k, 36k, 48k, 55k

Highwall

Models

Path A = H eating dominated applications and whole home electrification scenarios.

Path B = Cooling dominated applications and dual-fuel heating systems.

– 9k, 12k, 18k, 24k 36k

Models

37MGHAQ

Tier 1 - ≥ 15.2 SEER2, 10.0 EER2, 7.2 HSPF2, 1.75 COP at 5° F, and 45% Capacity Ratio at 5° F / 47° F

Preferred Series

Console** Ducted / AHU

Ductless Heat Pumps (Path B)

Packaged Heat Pumps

Product Tier

Cassette*

6k, 9k, 12k, 18k – 6k, 9k, 12k, 6k, 9k, 12k, 18k, 24k, 33k 18k, 24k – 36k, 48k 18k, 24k, 30k, – 36k, 48k, 55k 12k^, 6k, 9k, 12k, 6k, 9k, 12k, 18k, 24k, 30k 18k, 24k – – 18k, 24k, 30k, – 36k, 48k, 55k ^ 9k , 9k, 12k, – 18k, 30k

Tier 1 - Path B Criteria: ≥ 16.0 SEER2, 11.0 EER2, 8.0 HSPF2, 1.75 COP at 5° F, and 45% Capacity Ratio at 5° F / 47° F

Fan Coil / AHU 2T, 4T

37MAHAQ

37MARAQ

Tier 1 - Criteria: ≥ 17.0 SEER2 and 12.0 EER2 Product Tier

Highwall

37MGHAQ

Evolution System

Ducted Air Conditioners

Models 37MPRAQ

Preferred Series

Ducted Heat Pumps (Path B)

Preferred Series

Product Tier

^

Console** Ducted / AHU –

–

Packaged Air Conditioner Tier 1 - ≥ 16.0 SEER2 and 11.5 EER2 Product Tier Preferred Series

Models

Type

575E****

Packaged Air Conditioner with Gas Heat System

* Includes 1-way & 4-Way ** Floor & Underceiling *** 5T only **** 4T only ^115V

For further information, please contact:

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