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US federal income tax credit on qualified residential geothermal heat pump installations 2022 0% 2019 30% 2020 26% 2021 22% 48,000Btu / hr COP = 48,000Btu / hr = 3.35 OP HPonly = = 3.35 Btu / hr HPonly ⎡⎣ 4 2 0 0 ⎤⎦ w a t t × 3 . B4 t 1u 3 / h r ⎡⎣4200⎤⎦ watt × 3.413 watt watt 48,000Btu / hr COP = 48,000Btu / hr = 2.9 COP = =2.92 net net ( ) Btu / hr ⎡ 2×220 +4200+180⎤watt×3.B4t1u3/hr ⎡⎣(2×⎣220)+4200+180⎤⎦wat⎦t×3.413 wattwatt Figure 3-11 both of which have been used as antifreezes in earth loop systems, are toxic materials. Spillage of many gallons of these materials could require legally mandated remediation. 4. Independent of incentives: In most areas of the U.S. and Canada, air-to-water heat pumps are not currently subsidized through utility or government incentives. This is in contrast to geothermal heat pump systems, which are significantly subsidized in many areas of North America. Although the availability of government incentives that underwrite a significant portion of the installation of geothermal heat pumps seems like a decisive advantage, it is a temporary condition that artificially skews the market. As this issue of idronics is being Figure 3-7 written, the U.S. federal income tax credit on geothermal heat pump systems stands at 26% of qualified geothermal equipment installation cost. This is down from 30% in 2019. Current tax law will reduce this credit to 22% through the end of 2021. At that point, barring legislation that would extend these tax credits, they will end. The phaseout of these tax credits will significantly increase the installed cost and decrease the economic merit of geothermal heat pump systems relative to alternatives. This will improve the life cycle economics of air-to-water compared to those of geothermal heat pumps. 5. Higher net COP: Both geothermal water-to-water heat pumps and air- to-water heat pumps should be evaluated based on “net COP” rather than the COP of the heat pump as a standalone device. Net COP is calculated by dividing the rate of heat output by the total electrical power required to run the heat pump and its associated circulators. Net COP is a better indicator of the true operating cost of either type of hydronic heat pump since the power required by the required circulators is factored in. For a geothermal water-to-water heat pump, this would include the circulator(s) used to create flow in the earth loop and the circulator that provides flow through the load side of the heat pump. Some earth loops require multiple circulators connected in series to provide sufficient head and flow. The total power required by these circulators can be several hundred watts. Both the geothermal water-to- water heat pump and an air-to-water heat pump require a load side circulator. To see the effect of net COP, consider a geothermal water to water heat pump with a heating capacity of 48,000 T sink Btu/hCr.OTPhe he=aTt pump compressor draws 4.2 KW when COP = Carnot Carnot sink (T −T ) operating. Its earstinhk loosopurce requires two circulators, piped (Tsink −Tsource) in series, operating at 220 watts each. The load side circulator draws 180 watts. Calculate the COP of the heat pump itself, and the net COP of the heat pump with its Q cooling capacity (Btu/hr) c EEQR= coo=ling capacity (Btu/hr) c associated circulators. EER= =w electrical input wattage e w electrical input wattage e The COP of the heat pump as a standalone device is: C The net COP of the heat pump and its associated circulators is: 48,000Btu / hr COPHPonly = 48,000Btu/hr =2.56 2 25 COP = HPonly = 2.56 Btu / hr ⎡⎣ 5 5 0 0 ⎤⎦ w a t t × 3 . B4 t 1u 3 / h r ⎡⎣5500⎤⎦ watt × 3.413 watt watt Courtesy of REHAUPDF Image | Heat Pump Systems 2020
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