The Water Heating Division of Rheem Manufacturing Co. announced that its entire line of gas-fired tankless water heaters qualifies for a federal income tax credit under the new Energy Tax Incentives Act of 2005.

A provision of the bill, which has been in effect since the first of this year, provides a personal income tax credit of $300 to homeowners who install a gas, propane or oil-fired water heater with an energy factor (EF) of at least 0.80. All six models in the Rheem line meet this criteria by carrying energy factors of 0.81 or 0.82.

“To be certain which water heaters meet or exceed the 0.80 EF criteria, we recommend people check the Web site of the Gas Appliance Manufacturers Association (GAMA), which functions as an impartial efficiency 'watchdog' for the entire gas appliance industry,” said David R. Martin, vice president of marketing for Rheem Water Heating. Tradespeople and their customers can access the “Consumers' Directory of Certified Efficiency Ratings” by logging onto