Tankless Water Heaters

*Heating, Cooling and Water-Heating Equipment:

The credit is equal to the full cost of the equipment
up to the following caps: Natural gas, propane, or oil water heater which has either an energy factor of at least 0.82 or a thermal efficiency of at least 90 percent: $300. For more information, click here http://www.dsireusa.org/incentives/