As much as 25 percent of the heat from a forced-air heating system may be lost through leaks in the ductwork. You can get a tax credit for sealing existing ductwork or installing a well-designed and sealed duct system in a new home. The tax credit is 25 percent of the cost of the work, up to $250. Work must be performed by a technician certified by the Oregon Department of Energy. (See list of tax credit-certified Duct technicians in right-hand column.)
If you purchase a new qualifying heat pump, air conditioning system or furnace, having premium efficiency ducts will add a $150 tax credit. Applications for the qualifying heat pump, air conditioning system or furnace and the premium efficiency ducts must be submitted at the same time to qualify for the additional tax credit.