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Heat pump rebates
North Dakota

North Dakota Heat Pump Rebates & Tax Credits

Explore North Dakota heat pump rebates, federal tax credits, and utility incentives. Learn how to save on energy-efficient home upgrades in ND.

By Steven Cooper · Founder & Editor
Verified June 7, 20264 statute sources
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North DakotaHeat pump rebates
#44 of 50·0 state statutes cited·Light state coverage

North Dakota residents can combine federal tax credits, federal rebates, and utility incentives for heat pump installations. This includes up to $2,000 from IRS §25C, up to $8,000 from IRA §50123 (HEAR) for income-eligible households, a state geothermal system property tax exemption, and additional cash from Otter Tail Power Company if they are your utility provider.

Quick Answer: North Dakota Heat Pump Rebates Overview

North Dakota homeowners can access four distinct incentive layers. These come from different administrators, have varying eligibility rules, and most can be combined.

Federal tax credit (IRS §25C): This is a 30% nonrefundable credit, capped at $2,000 annually, for qualifying heat pumps. You claim it on your federal tax return. There is no income cap.

Federal rebates (IRA §50122 and §50123): Two separate programs, funded by the Inflation Reduction Act, are available. The HEAR program (IRA §50123) offers up to $8,000 for a heat pump HVAC system at the point of sale. This program has an income cap of 150% of the area median income. The HOMES program (IRA §50122) provides performance-based rebates up to $8,000. These rebates are tied to whole-home energy reduction. Both programs are state-administered. Confirm North Dakota's rollout timeline directly with the North Dakota Department of Commerce before making a purchase.

State property tax

Sources & Verification (4)
  • IRC §25C — Energy Efficient Home Improvement Credit (30% up to $2,000 for heat pumps).
  • IRC §45L — New Energy Efficient Home Credit for builders ($5,000 per ENERGY STAR home).
  • DOE Home Energy Rebate Programs — HEEHRA & HOMES (Sections 50121 & 50122 of IRA).
  • ENERGY STAR Most Efficient certification — DOE/EPA performance tier referenced in IRC §25C eligibility.

Last verified: June 7, 2026

Editorial process: See methodology →

How we verify: 9 source adapters (FAA, DSIRE, IRS, OpenStates, etc.) → AI draft → AI editor → AI polish → spot human review.

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