Manufacturer's Certification Statement
Pertaining to the Energy Policy Act of 2005
This Manufacturer's Certification Statement can be relied upon by you, the taxpayer, for verification that Heatshield-R20™
radiant Barrier Paint additive are eligible for the tax credits identified in the Energy Policy Act of 2005 (EPAct of 2005).
The IRS has published tax-related interpretations of the EPAct of 2005 for "non-business energy property" - which are energy efficiency improvements to the taxpayer's principal residence - in IRS Notice 2006-26. The IRS requires the manufacturer be identified: GBS/KWIK Company is the manufacturer of Heatshield-R20™ . The IRS defines insulation products that is eligible for
the tax credits of the EPAct of 2005 as "Eligible Building Envelope Components."
Following the IRS guidelines, Radiant Barrier Paint additives are Eligible For Building Envelope Components and qualify for the credit allowed under Internal Revenue Code Section 25C, when applied for insulation purposes in the United States.
Under penalties of perjury, I declare that I have examined this certification statement, and to the best of my knowledge and belief, the facts are true, correct, and complete.
Signed: Herbert Rayburn GBS/KWIK COMPANY
IRS Notice 2006-26 suggests the taxpayer is not required to attach this certification statement to their tax return. However, the taxpayer should retain this certification statement and their purchase receipt(s) as part of their tax records.
As in all tax matters, the taxpayer is advised to consult their tax professional.