If the garage is insulated, but not "adequately sealed" between the garage and the house, then an insulated door makes all the sense in the world. The other option is a well sealed door and wall between the house and the garage, which is also eligible for some credit. Granted, getting the credit for _both_ would be ridiculous, unless the garage is climate controlled as a separate space.
For example, let's say the door and wall between my garage and house are not as well insulated as they should be. The wall between the house and garage is finished on both sides, but the other three outer walls of the garage are not. Let's further assume that the garage is not climate controlled as a separate space, but merely through "leakage" from the house. I have 2 options:
1 - Get a new entry door, open the finished wall and insulate it and take whatever credit I get for doing that. 2 - Get an insulated garage door, insulate the 3 open garage walls and take whatever credit I get for doing that.In either case I've upgraded the envelope, so I should be eligible for the credit.
Unless the space is climate controlled. If the garage is being heated or cooled, then insulating the door would save energy and be worthy of the credit.
Again, think about why a garage would be insulated. Either it's climate controlled as a separate space or quasi-climate controlled because of an inadequate seal to the house. In either case, insulating the door would save energy.
Now, a tax credit for donuts would be nice
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