2009 signifies the return of the $300 federal tax credit for non-solar tankless water heaters under the Energy Policy Act of 2005, which expired at the end of 2007. This successful program was extended under the “Emergency Economic Stabilization Act of 2008.” The act re-establishes tax credits for purchasing and installing energy efficient home improvements, such as a Bosch Tankless Water Heater.

Guidelines for the Tax Credit can be viewed on the Energy Star website.
Download the Manufacturers Certification Document .

Home Improvements
Home improvement tax credits are available for energy-saving home improvements placed in service from January 1, 2009 through December 31, 2009. Any home improvements made in 2008 are not eligible for the tax credit.

Home improvement tax credits are available for insulation, replacement windows, non-solar water heaters, and certain high efficiency heating and cooling equipment. The maximum amount that a taxpayer may claim from all of these tax credits combined is $500 over the lifetime of the tax credit (2006, 2007 & 2009).

If you are building a new home, you do not qualify for the tax credits for “eligible building envelope components” (windows, doors, insulation, roofs) or “qualified energy property” (HVAC & non-solar water heaters). However, the tax credit for photovoltaics, solar water heaters, small wind systems, and fuel cells is available for homeowners building new homes.

Internal Revenue Service (IRS) guidance for consumers can be viewed here: IRS Notice 2006-26

Qualifying Bosch AquaStar Tankless Water Heaters:

2700ES - Click to view product details
2400ES - Click to view product details
1600H - Click to view product details

In addition to Tankless Water Heaters, Bosch makes a number of Energy Efficient products that qualify for Energy Star, Tax Credits and Local Rebates. Information on these products can be found here:

Boilers- Buderus.us
Heat Pumps- fhp-mfg.com
Solar- BoschSolar.com
Appliances- BoschAppliances.com