Current through Register Vol. 35, No. 18, September 24, 2024
A. Energy-conserving products shall be energy
star rated for the location installed and meet the insulation requirements in
3.3.35.14 NMAC to be eligible for the 2021 sustainable building tax credit.
Energy conserving products and insulation improvements eligible for the 2021
sustainable building tax credit shall meet the applicable requirements of the
most current New Mexico commercial building code, the New Mexico residential
building code, the New Mexico electrical code, the New Mexico mechanical code
and the New Mexico plumbing code and shall be installed under a construction
permit and shall be inspected by the code official having
jurisdiction.
B. Insulation
products and installation eligible for consideration for a tax credit are
(1) batts and blankets made of mineral fiber
and mineral wool such as fiberglass, rock, slag, wool, cotton or cellulose
materials; they are available with facings that serve as vapor retarders and
without facings; some products have flanges to aid in installation to framed
assemblies;
(2) loose-fill
insulation that uses a blown installation process for cellulose, fiberglass,
mineral wool and natural wools; the R-value of the blown wall insulation
material installed in closed cavities is determined by the installed thickness
and density; the installed density shall meet manufactured specifications; open
horizontal applications, such as for attic and floors, the R-value is verified
by thickness and rated coverage; in open vertical applications the R-value
shall be thickness and rated coverage as per manufacture
specifications;
(3) spray
polyurethane foam having an open cellular structure having a nominal density of
0.4 to 1.5 pounds per cubic foot shall have a minimum R-value of 3.6 per inch
for compliance; a spray applied polyurethane foam having a closed cellular
structure having a nominal density of 1.5 to less than 2.5 pounds per cubic
foot shall have a minimum R-value of 5.8 per inch for compliance; the
weatherproof seal placed on top of spray polyurethane foam shall protect from
degradation caused by ultraviolet light, water and other normal weathering
hazards; surfaces to receive the roof covering system must comply with
applicable building codes and manufacturers installation
recommendations;
(4) rigid
insulation sheathing made from fiberglass, mineral wool, expanded polystyrene,
extruded polystyrene, polyisocyanurate or polyurethane; this type of insulation
may be used for roof decks, exterior walls, ceilings, basement walls, perimeter
insulation or to cover window and door headers; fastening shall follow
manufacturer requirements;
(5) wet
insulation systems are roofing systems where insulation is installed above the
waterproof membrane of a roof; installation shall meet New Mexico building code
water sealing requirements;
(6)
structural form wall systems made of closed cell spray foam placed in the
cavity bonded to wood framing and continuous rigid board insulation on the
exterior of the frame;
(7)
structural insulated panels that are non-framed advanced construction system
that consists of ridged foam insulation sandwiched between two sheets of board;
the insulation can be expanded polystyrene foam, extruded polystyrene foam,
polyurethane or polyisocyanurate foam; and
(8) insulated concrete forms (ICF) that are a
system of formwork for concrete that stays in place as permanent building
insulation and can be used for cast-in-place reinforced above-and below-grade
concrete walls, floors and roofs; they are interlocking modular units that can
be dry stacked (without mortar) and filled with concrete as a single concrete
masonry unit; ICFs lock together externally and have internal metal or plastic
ties to hold the outer layers of insulation to create a concrete
form.
C. Eligible
insulation installations shall to the extent possible, without structural
framing modification, be installed in the building cavity to the R-factor
listed in the prescriptive method of the latest New Mexico energy conservation
code adopted by the construction industries division of the regulation and
licensing department for the applicable building cavity and construction site
climate zone. In no instance shall an increase in insulating R-factor less than
10 be considered for the 2021 sustainable building tax credit. Reframing
involving basic structural framing of a building is not required.
D. Mandatory requirements for insulation
products.
(1) R-value identification marks
shall be applied by the manufacturer to each piece of insulation 12 inches or
wider. Alternatively, the insulation installer shall provide a certification
listing the type, manufacturer and R-value of the insulation install in each
element of the building thermal envelope.
(2) For blown in or sprayed fiberglass and
cellulose insulation, the initial installed thickness, settled thickness,
settled R value, installed density, coverage area and number of bags installed
shall be listed on the certification.
(3) For sprayed polyurethane foam insulation,
the installed thickness shall be listed on the certification. The thickness of
sprayed insulation shall be marked in inches and markers showing the thickness
shall be installed every 300 square feet and attached to trusses or joists in
attics. The numbers in the markers shall be at least one inch high and visible
from the attic access opening.
(4)
Fire rating of products shall follow the New Mexico commercial building code
and New Mexico residential code.
(5) Foam plastic insulation shall be tested
to demonstrate a flame-spread index of not more than 75 and a smoke-developed
index of not more than 450.
(6)
Exposed facing on insulation materials shall be fire resistant and tested and
certified not to exceed a flame spread index of 25 and a smoke development
index of 450. These indexes shall be shown on the insulation or packaging
material or supplied by the manufacturer.
(7) Exposed foundation insulation shall have
a protective rigid, opaque and weather-resistant protective covering to prevent
the degradation of the insulation.
(8) Slab insulation must be suitable for
applications in direct contact with soil and have a water absorption rate less
than 0.3 percent when tested and a vapor permeance not greater than 2.0
perm/inch when tested.
(9) All
insulation shall be properly sealed to prevent air leakage.
(10) To qualify for the 2021 sustainable
building tax credit, insulation products installed shall meet the most current
New Mexico energy code insulation requirements adopted by the construction
industries division of the regulation and licensing department.
E. Retrofits with the following
construction material or methods are not eligible for the 2021 sustainable
building tax credit:
(1) logs, strawbales,
adobe and rammed earth;
(2)
spray-in-place polyurethane foam for interior walls or ceilings;
(3) urea formaldehyde foam insulation;
and
(4) passive solar technologies
using direct gain, trombe walls or mass energy storage.
F. The following are mandatory requirements
for fenestration products.
(1) Fenestration
products shall meet energy star requirements.
(2) The temporary label on windows shall not
be removed until after inspection by the code official.
(3) All fenestration products shall be
properly sealed to prevent air leakage.
G. Windows and skylights.
(1) Windows are considered part of an
exterior wall when the slope is 60 degrees or more as measured from the
horizontal. Where the slope of the fenestration is less than 60 degrees, the
glazing is considered a skylight. Skylights are not eligible for the 2021
sustainable building tax credit.
(2) Site built fenestration or
field-fabricated fenestration are not eligible for the 2021 sustainable
building tax credit.
H.
To qualify for an electric vehicle ready 2021 sustainable building tax credit,
a commercial building shall have at least ten percent of parking spaces and for
residential buildings at least one parking space with one 40 ampere, 208 volt
or 240 volt dedicated branch circuit for charging electric vehicles. The
termination point can be a receptacle or junction box and shall be near where
electric vehicles can easily be charged. The extension cord shall be long
enough to reach a vehicle and meet code and electric vehicle manufacturing
requirements.
