The Window and Door Manufacturers Association (WDMA) responded to a request for comments issued by the Treasury Department and the Internal Revenue Service on questions arising from the amendments made by the Inflation Reduction Act to the 25C tax credits for the purchase of energy efficient windows, doors and skylights.
What the comments included
WDMA submitted comments that addressed the product identification number requirements for 25C eligibility for windows, doors and skylights placed in service after December 31, 2024. This response reflects ongoing WDMA advocacy efforts for the Treasury Department and IRS to accept NFRC Certified Product Directory numbers as the product identification numbers required for 25C tax credit purposes.
Unlike HVAC equipment and appliances, the millions of windows, doors and skylights produced annually do not have serial numbers. WDMA does not believe it was the intent of Congress for an entire industry to change the way it operates for a subset of its products to qualify for federal tax credits, and there is no feasible way to create such a new system for purposes of the tax credit. WDMA is advocating for an implementation path that will satisfy the law’s requirements without creating new onerous labeling and administrative burdens for both the IRS and manufacturers of windows, doors and skylights.
WDMA members with questions may contact Jacob Carter, WDMA’s Director of Government Affairs, at jcarter@wdma.com.
