
Neither storm windows nor storm doors are specifically mentioned in the law. However, in 2006 and 2007 the credit was allowed under the following conditions: A storm window that, in combination with the exterior window over which it is installed, meets or exceeds the prescriptive criteria established by the IECC for the climate zone in which such storm window is installed;
A storm door that, in combination with a wood door assigned a default U-factor by the IECC, does not exceed the default U-factor requirement assigned to such combination by the IECC;
It is currently unclear what the reference to IECC means. It may be considering the storm window/door to be a form of insulation.
We are awaiting guidance on this issue from the IRS. Be sure to check back with QuestionSense and we will be sure to keep you up to date on the latest stimulus information and how you can take full advantage of this program.