The American Recovery and Reinvestment Act of 2009 was signed into law by the President in February of 2009. Tax credits were made available to homeowners based on the purchase and installation of energy saving products. The legislation was based on the recommendations of the US Department of Energy through 1) the Energy Star program, and 2) the 2009 International Energy Conservation Code (IECC). Window films are included as insulating materials and are subject to the IECC values. The criteria used to determine energy savings for an insulating material is a combination of Solar Heat Gain Coefficient (SHGC - the percentage of solar heat entering a glazing system) and U Factor/Value (measurement of heat transfer leaving a glazing system). Additionally, the energy criteria from the IECC vary depending on which climate zone is being analyzed. The IECC breaks the U.S. into 8 separate climate zones.

Individuals purchasing qualified window film between January 1, 2009 and December 31, 2009 are eligible for a tax credit of 30% of the cost of solar control window film product if the installation is done in their primary residence* in that same calendar year. The lifetime maximum credit allowable under provision 25C is $1,500.00 per taxpayer and requires filing of IRS Form 5695 (2009 version). You will need an invoice showing the cost of the film as a separate item and a certificate from the window film manufacturer stating the film qualifies. The Reinvestment Act also has extended the solar control film tax credit through 2010 but the U and SHGC values are projected to change.

* Tax laws are different for multi-family residences

IECC Climate Zone Map

Values for the 8 US Climate Zones (see map above) are detailed in Table 402.1.1 of the IECC. The values in the table, U Factor and Solar Heat Gain Coefficient, are derived from mathematical simulations for a “standard” 2,000 square foot (existing) home in each of the 8 Climate Zones. The values are a consolidation of the framing material, the glass pane(s), the applied film, and are tied to a specific size window. Energy values can vary for a multitude of reasons so it's important to review the “Watch Outs for Dealers” in the table on the right side of this page.

Please note in Zones 4-8 no SHGC requirements is specified under the legislation. However, the IWFA has volunteered to meet a 0.50 SHGC in each of those zones.

The listed Johnson Window Films Qualify for Tax Credit for the conditions decribed
Zone 1: U Factor <=1.2 and SHGC <=0.30
Zone 2: U Factor <=0.65 and SHGC <=0.30
Zone 3: U Factor <=0.50 and SHGC <=0.30
Zones 4-8: U Factor <=0.35 and SHGC <=0.50

Climate Zones 4-8: calculated using dual (or more) pane, CMFTIR 3mm Low E glass (AFG, IGDB #925)
All are simulated with vinyl frames.

Note: Calculations for all climate zones were based on simulation programs designed at Lawrence Berkeley Laboratories. The RESFEN, Window5, Therm and Optics5 programs use standards for existing residences including film and glass, frame material and design, window size and total square footage of residence. If so inclined, you can access and download these programs and do your own simulations.


The following are film certification documents from Johnson Window Films:

Climate Zone 1 certificate		Climate Zone 2 certificate		Climate Zone 3 certificate		Climate Zones 4-8 certificate

For dealers to take advantage of the tax credit opportunity, the following steps must be taken:
1) Determine climate zone (1-8) based on the legislative climate zone map
2) Determine which Johnson Window Films qualify in their zone by glass type
3) Provide JWF certification documentation
4) Provide customers with necessary cost of film info to go on IRS form 5695
5) Supply the U Factor/Value and SHGC for the fenestration where film is applied