The U.S. Environmental Protection Agency published the first Energy Star Most Efficient Recognition Criteria for Residential Skylights and Tubular Daylighting Devices on April 12. The Most Efficient distinction recognizes products that are well above the Energy Star base efficiency and, according to the EPA, “deliver cutting-edge energy efficiency along with the latest technological innovation.” Previously, there was no Most Efficient criteria for skylights and tubular daylighting devices.
In December, the EPA released its proposed criteria for public input. The Window & Door Manufacturers Association and others submitted comments in January, however, the final published criteria were unchanged from the December values.
Energy-efficient tax credit
Skylights and tubular daylighting devices that meet the Energy Star Most Efficient criteria will qualify for the new (25C) energy-efficient home improvement tax credit that was part of the 2022 Inflation Reduction Act. Homeowners will be allowed to claim a tax credit equal to 30 percent of the installed cost up to $600 per calendar year.
