ASHRAE Journal - May 2024 - 25
FEATURE
thermal storage even more affordable.
How do heat pumps fi t into this ecosystem? Many
cities prohibit natural gas for space heating as part of
decarbonization policies to shift demand to electric heat
pumps. However, these policies have challenges. Heat
pumps require increasingly more electricity in cold
climates, putting massive strain on the grid. A thermal
energy storage heating system that
draws energy from water is available
that effectively decouples heating
systems from ambient conditions.
What's the bottom line for
thermal storage? The IRA modifi es
an investment tax credit to include
substantial incentivization for
thermal energy storage-up to 50%
of eligible costs. This includes the
cost of an entire thermal storage
system, which typically provides the
icemaking chiller(s), tank(s), glycol,
glycol management system, glycol
pumps, heat exchanger(s), piping/
valves, controls, labor and the
concrete pad the system rests on.
Nonprofi ts and government
groups can receive up to 50% of the
costs directly. Five-year and bonus
depreciation exists for taxable
entities, and utility rebates are still
available with more emerging.
Disclaimer: This material is for
informational purposes only, and
it should not be relied on for tax,
legal or accounting advice. Tax law
is subject to continual change. All
decisions are your responsibility,
and you should consult your own
tax, legal and accounting advisors.
The authors and their company
disclaim any responsibility for
actions taken on the material
presented.
References
1. DOE. 2022. " The Infl ation Reduction Act
Drives Signifi cant Emissions Reductions
and Positions America to Reach Our
Climate Goals. " U.S. Department of Energy.
MAY 2 0 2 4 ashrae.org ASHRAE JOURNAL
25
https://tinyurl.com/55wyppwk
2. Solar Energy Technologies Offi ce. 2023. " Federal Solar Tax
Credits for Businesses. " Solar Energy Technologies Offi ce. https://
tinyurl.com/y5pudjvp
3. Interagency Working Group on Coal & Power Plant
Communities & Economic Revitalization. Undated. " Energy
Community Tax Credit Bonus. " Interagency Working Group on Coal
& Power Plant Communities & Economic Revitalization. https://
tinyurl.com/29eaj8nh
https://tinyurl.com/55wyppwk
https://tinyurl.com/y5pudjvp
https://tinyurl.com/y5pudjvp
https://tinyurl.com/29eaj8nh
https://tinyurl.com/29eaj8nh
http://www.berner.com
http://www.ashrae.org
ASHRAE Journal - May 2024
Table of Contents for the Digital Edition of ASHRAE Journal - May 2024
Contents
ASHRAE Journal - May 2024 - Intro
ASHRAE Journal - May 2024 - Cover1
ASHRAE Journal - May 2024 - Cover2
ASHRAE Journal - May 2024 - 1
ASHRAE Journal - May 2024 - Contents
ASHRAE Journal - May 2024 - 3
ASHRAE Journal - May 2024 - 4
ASHRAE Journal - May 2024 - 5
ASHRAE Journal - May 2024 - 6
ASHRAE Journal - May 2024 - 7
ASHRAE Journal - May 2024 - 8
ASHRAE Journal - May 2024 - 9
ASHRAE Journal - May 2024 - 10
ASHRAE Journal - May 2024 - 11
ASHRAE Journal - May 2024 - 12
ASHRAE Journal - May 2024 - 13
ASHRAE Journal - May 2024 - 14
ASHRAE Journal - May 2024 - 15
ASHRAE Journal - May 2024 - 16
ASHRAE Journal - May 2024 - 17
ASHRAE Journal - May 2024 - 18
ASHRAE Journal - May 2024 - 19
ASHRAE Journal - May 2024 - 20
ASHRAE Journal - May 2024 - 21
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ASHRAE Journal - May 2024 - 25
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ASHRAE Journal - May 2024 - 27
ASHRAE Journal - May 2024 - 28
ASHRAE Journal - May 2024 - 29
ASHRAE Journal - May 2024 - 30
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ASHRAE Journal - May 2024 - 34
ASHRAE Journal - May 2024 - 35
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ASHRAE Journal - May 2024 - 49
ASHRAE Journal - May 2024 - 50
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ASHRAE Journal - May 2024 - 55
ASHRAE Journal - May 2024 - 56
ASHRAE Journal - May 2024 - 57
ASHRAE Journal - May 2024 - 58
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ASHRAE Journal - May 2024 - 60
ASHRAE Journal - May 2024 - 61
ASHRAE Journal - May 2024 - 62
ASHRAE Journal - May 2024 - 63
ASHRAE Journal - May 2024 - 64
ASHRAE Journal - May 2024 - 65
ASHRAE Journal - May 2024 - 66
ASHRAE Journal - May 2024 - 67
ASHRAE Journal - May 2024 - 68
ASHRAE Journal - May 2024 - 69
ASHRAE Journal - May 2024 - 70
ASHRAE Journal - May 2024 - 71
ASHRAE Journal - May 2024 - 72
ASHRAE Journal - May 2024 - 73
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ASHRAE Journal - May 2024 - 75
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ASHRAE Journal - May 2024 - 77
ASHRAE Journal - May 2024 - 78
ASHRAE Journal - May 2024 - 79
ASHRAE Journal - May 2024 - 80
ASHRAE Journal - May 2024 - Cover3
ASHRAE Journal - May 2024 - Cover4
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