What installation costs are allowed when claiming the credit?
Your allowed installation costs include: • Trenching, well drilling, casing, and downhole heat exchangers • Piping, control devices and pumps that move heat from the earth to heat or cool the building • Ground source or ground coupled heat pumps • Liquid-to-air heat exchanger, ductwork, and fans installed with a ground heat well that pump heat from a well into a building • Design and labor