In accordance with the American Recovery and Reinvestment Act of 2009, Part III, Secton 1121, Energy Conservation Incentives, non-businesses may qualify for this credit if the wood or pellet stoves meet the criteria of 75% or better efficiency as measured using aÂ lower heating value (LHV). The formula to calculate LHV is further defined by the Canadian Standards Associaton CSA B415.1. This calculation is subject to change until ratified by the IRS. Should said calculation be modified in the approval process, manufacturer takes no responsibility for qualifcation of product or guarantee of credit. Valid for qualifying purchases January 1, 2009 December 31, 2010.