Minimum SEER2 and HSPF2 ratings required for split heat pumps to claim the Section 25C Energy Star tax credit

To qualify for the federal Section 25C tax credit, ducted split heat pumps require a minimum of 15.2 SEER2 and 7.8 to 8.1 HSPF2, while ductless mini-splits must achieve at least 16.0 SEER2 and 9.0 HSPF2.

Under the federal Section 25C Energy Efficient Home Improvement Credit, homeowners can claim 30% of project costs up to $2,000 annually on qualifying heat pump equipment. Specifiers and mechanical contractors must hit Consortium for Energy Efficiency standards using current Department of Energy test procedures to ensure installations pass documentation checks. Consult a certified tax professional to confirm personal tax eligibility and individual credit limits.

If you only do one thing: Pull the AHRI (Air-Conditioning, Heating, and Refrigeration Institute) certificate before ordering equipment to verify that the specific outdoor condenser and indoor coil combination meets the 15.2 SEER2 and 7.8 HSPF2 minimums.

• Ducted Split Systems (South): Air-source split systems installed in southern climate zones require a minimum of 15.2 SEER2 (Seasonal Energy Efficiency Ratio 2, measuring cooling output over electrical input), 9.8 EER2 (Energy Efficiency Ratio 2), and 7.8 HSPF2 (Heating Seasonal Performance Factor 2).
• Ducted Split Systems (North): Northern climate split installations require at least 15.2 SEER2, 10.0 EER2, and 8.1 HSPF2, along with a minimum Coefficient of Performance (a ratio of heating output to electrical energy input) of 1.75 at 5°F for cold-climate ratings.
• Ductless Mini-Split Systems: Non-ducted split heat pumps nationwide must meet a higher benchmark of 16.0 SEER2, 12.0 EER2, and 9.0 HSPF2 to claim Section 25C credits.
• Credit Value and Limits: The Section 25C credit covers 30% of equipment purchase and installation labor costs up to an annual maximum cap of $2,000 per household.
• Matched Assembly Requirements: Efficiency ratings apply strictly to the complete certified system—the outdoor heat pump unit, the indoor air handler or evaporator coil, and the metering device—not just the outdoor unit alone.

• Watch out for: Using legacy SEER and HSPF metrics on submittal sheets, because pre-2023 test data values run 4% to 5% higher than SEER2/HSPF2 ratings and can lead to rejected tax claims.
• Watch out for: Pairing a compliant condenser with an existing or mismatched indoor evaporator coil, which frequently pulls system performance below the required 15.2 SEER2 or 7.8 HSPF2 floor.
• Watch out for: Assuming standard baseline Energy Star models qualify, because Section 25C explicitly mandates the higher Consortium for Energy Efficiency tier standards.

Verify manufacturer AHRI reference numbers prior to purchase, or contact ARS/Rescue Rooter at 866-399-2885 to schedule split heat pump design and installation backed by an Exceptional Service Guarantee.