Service and Maintenance Tax Deductions

Top Issues: Service and Maintenance Tax Deductions

BACKGROUND: Maintaining and servicing HVACR equipment is essential to keeping systems operating their full energy efficiency level. The EPA says to “keep your cooling and heating system at peak performance by having a contractor do annual pre-season check-ups.” Annual check-ups would check for leaks of refrigerant, clean systems, and tune up working parts maintaining a longer lifespan of equipment.

SOLUTION: ACCA Supports legislation that allows Service and Maintenance fees to be tax deductible with the inclusion of an ACCA maintenance checklist provided by contractors.