(1) For new construction, expenditures for energy-conserving items installed prior to July 1, 2010, must meet or exceed the following equipment standards:

(a) air-source heat pumps - specification (split systems - greater than or equal to SEER 14.5, EER 12 and HSPF 8.2 or single package system - greater than or equal to SEER 14, EER 11 and HSPF 8) - reference (ENERGY STAR qualified);

(b) boilers - specification (rating of 85% AFUE or greater) - reference (ENERGY STAR qualified);

(c) central air conditioners - specification (split systems - greater than or equal to 13 SEER - single package system - greater than or equal to 12 SEER) - reference (ENERGY STAR qualified);

(d) demand or instantaneous water heaters - specifications (gas-fired instantaneous - .82 or greater energy factor and electronic ignition) - reference (GAMA directory rating certified);

(e) furnaces - specifications (rating of 90% AFUE or greater) - reference (ENERGY STAR qualified);

(f) heat recovery ventilators - specifications (CSA C439-00 standard) - reference (HVI certified product);

(g) indirect water heaters - specifications (high efficiency) - reference (minimum of two inches foam insulation);

(h) light fixtures - specifications (electronic ballast and compact or linear fluorescent lamp) - reference (ENERGY STAR qualified);

(i) skylights - specifications (skylights must have a U-factor of .60 or less and meet ENERGY STAR qualifications) - reference (National Fenestration Rating Council (NFRC) window label);

(j) thermostats - specifications (programmable thermostat) - reference (ENERGY STAR qualified); and

(k) windows and doors - specifications (windows and doors must have a U-factor of .35 or less and meet ENERGY STAR qualifications - reference (National Fenestration Rating Council (NFRC) window label.

(2) In order to qualify for energy conservation credits for new construction, energy-conserving expenditures for items installed prior to July 1, 2010, must exceed the following Montana prescriptive path requirements:

(a) ceilings - R-49;

(b) crawlspace walls - R-20;

(c) exterior walls - R-21;

(d) finished basement walls - R-11;

(e) floors over unconditioned spaces - R-21;

(f) heating/cooling equipment - federal minimum standards;

(g) slab perimeter area four feet vertical or horizontal - R-13; and

(h) windows U-factor - U-.35.