It qualifies for Energy Efficient Home Improvement Credit: Qualifying Expenditures and Credit Amount

From the IRS Website
Q1. What home improvements are eligible for the Energy Efficient Home Improvement Credit, and how much is the
credit? (added December 22, 2022)
A1. The following energy efficient home improvements are eligible for the Energy Efficient Home Improvement Credit:
• Building envelope components satisfying the energy efficiency requirements in Q1 under the Energy Efficiency
Requirements section:
o exterior doors (30% of costs up to $250 per door, up to a total of $500);
o exterior windows and skylights (30% of costs up to $600); and
o insulation materials or systems and air sealing materials or systems (30% of costs).
• Home energy audits (30% of costs up to $150, see Q5 under General Questions section).
• Residential energy property (30% of costs, including labor, up to $600 for each item) satisfying the energy
efficiency requirements in Q1 under the Energy Efficiency Requirements section:
o central air conditioners;
o natural gas, propane, or oil water heaters;
o natural gas, propane, or oil furnaces and hot water boilers; and
o improvements to or replacements of panelboards, sub-panelboards, branch circuits, or feeders that are
installed along with building envelope components or other energy property listed in these FAQs and
enable its installation and use.