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Tax Credits
Tax Credits 2012 - 2013
 

A provision in the recent "Fiscal Cliff" Legislation has created a tax credit opportunity for window films installed in residential structures. Under the legislation, the qualifying credit is 10% of the film cost with a maximum total credit of $500. The new policy is retroactive to January 1, 2012 and expires December 31, 2013.

On January 2nd, 2013 Congress passed The American Taxpayer Relief Act of 2012, which means that all qualifying installations from 2012 are eligible for taxpayers to claim the credit as well as those to be done in 2013. Window films would still be considered an "insulation" product rather than a "window" product by definition. As before, questions about individual window films used on specific homes in specific climate zones of the U.S. can only be answered by the manufacturer of the window film, as the requirement for a Manufacturer’s Certification Statement is still in effect.
Download excerpt of the legislation

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

The following is a quote from the website of the Department of Energy:
On December 17, 2010, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. This law extends the tax credits for energy efficiency into 2011, BUT at lower levels. The levels revert back to those in effect in 2006 and 2007, which were 10% of the cost of the improvement, up to $500, with a $200 max for windows, and several other set maximums.


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


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

FILMS
ZONE 1
ZONE 2
ZONE 3
Sunset Bronze
SB20
SB20
SB20
Solar Silver
SS20
SS20
SS20
ScenicView
SV10
SV10
SV10
Architectural Gold
MGD20
MGD20
MGD20


Climate Zone 1: calculated using single pane, clear 3mm glass (IGDB #103)
Climate Zones 2 and 3: calculated using dual (or more) pane, clear 3mm glass (IGDB #103)
Climate Zones 1, 2 and 3: assumes window meets the U Factor requirements before the application of window film.
All are simulated with vinyl or wood frames..

FILMS
ZONES 4 through 8
DaylightNatural
DN 15, 20, 25, 35, 50 and 60
Sunset Bronze
SB 20, 30 and 50
Solar Silver
SS 20 and 35
ScenicView
SV 10, 30 and 40
NightScape
NS 15, 25 and 35
Palisade
PD 35 and 45
Architectural Blue
MBL 20, 35 and 50
Architectural Green
MGN 20 and 35
Architectural Gold
MGD 20 and 35
Exterior Film
DN 20, 35 and 50 Exterior films
Exterior Film
SS 20 Exterior film
Specialty Series
WHITEOUT
Trident
S4SS35
Trident
S7SS20
Trident
S4DN20 and 35
Trident
S7DN20

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

Where can I find out more about qualifying products?
INSULATION:
U.S. Department of Energy, Energy Savers
TAX INFO:
North American Insulation Manufacturers Association (NAIMA)
ENERGY EFFICIENCY:
American Council for an Energy-Efficient Economy
IWFA:
International Window Film Association
WINDOWS:
EfficientWindows.org
DUCT SEALING:
Energy Star
ENERGY INFO:
National Fenestration Rating Council (NFRC)
INSULATION and AIR LEAKS:
Energy Star U.S. Department of Energy, Energy Savers
PROGRAMS:
Residential Energy Services Network (RESNET)
TAX INCENTIVES:
http://www.energytaxincentives.org/consumers/insulation_etc.php

IF YOU HAVE FURTHER QUESTIONS ABOUT 2009 TAX CREDIT, Contact us:

phone:
(800) 448-8468 / email: info@johnsonwindowfilms.com
or post a question on the
Discussion Board.


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