I'm a little confused. My fiance and I had to purchase a new water heater for our fixer upper and we thought we picked one that qualified for the energy credit - it's a 50 gallon with an energy efficients rating of .95 - well on further reading, it looks like you only get that credit if it's gas, propane, etc and ours is electric. They mention an electric heat pump water heater, but it's efficiency rating has to be 2.0 , so it's defintiely not any water heater we saw on sale at Lowes!! We are trying to make the house as energy efficient as possible, and of course we want to be sure we get all the tax breaks that are offered! I just don't want to claim something and then find out I was wrong!