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From: wmartin@brl-tgr.ARPA
Newsgroups: net.taxes
Subject: Re: Residential Energy Tax Credit (from J. K. Lassers Tax Guide)
Message-ID: <6636@brl-tgr.ARPA>
Date: Tue, 18-Dec-84 11:39:28 EST
Article-I.D.: brl-tgr.6636
Posted: Tue Dec 18 11:39:28 1984
Date-Received: Fri, 21-Dec-84 00:28:45 EST
References: <355@ihu1e.UUCP>
Organization: USAMC ALMSA
Lines: 29

The referenced posting (from Lasser) discusses furnaces but seems to avoid
discussing water heaters.

It mentions INSULATION for water heaters, as:

>    The  credit  applies  to  your  payments  for:  (1)
> insulation for ceilings, walls, floors, roofs, and  water  heaters;

and it specifically DISALLOWS replacement "boilers":

> Home improvements **not** qualifying  for  the  credit:  
>  replacement boilers and furnaces; 

However, to me, a "boiler" is not a water heater for domestic hot water use;
it is a part of a hot-water heating system, independent of the production
of hot water for washing, bathing, etc. (Though I admit that I have heard
of weird systems where the two are combined.)

So, my question is: Is a replacement of an old domestic water heater with a
newer, more-energy-efficient model something that qualifies for the energy
credit? If not, why omit the words "water heater" from the list of specific
exclusions? After all, it is a common appliance and replacing it is more
usual than the replacement of a furnace, or some of the other items listed
in the specific exclusions. Or does the "official IRS definition" of the
word "boiler" include "domestic hot water heater"?

Will Martin

USENET: seismo!brl-bmd!wmartin     or   ARPA/MILNET: wmartin@almsa-1.ARPA