??? ?? ?? ?? ?? ?? ?? ????? ??? IRC 25C(h)(3)? ??? ?? ??? ???? ???. ?? ????? ?? IRS? ?? ??? ???? ???.
?? ????
??? 2022? ????? ???(??)? ?? ??? ???? IRS? ?? ??? ??? ?? ???? ?????. ??? ?? ???????.
??? ??? ????? ??? ?? ??? ???? ??? ?? ?? ????. ?? ??? ???? ??? ??????.
| ?? ????? | QM ?? ??? |
|---|---|
| AIRSPOOL LLC | 2025/5/12 |
| ANDERSEN CORP | 2025/1/1 |
| AO SMITH CORPORATION & SUBSIDIARIES | 2025/1/1 |
| BLAZE KING INDUSTRIES INC. | 2025/1/1 |
| BOREAL INTERNATIONAL CORPORATION | 2025/1/1 |
| BOSCH THERMOTECHNOLOGY CORP | 2025/1/1 |
| BRADFORD WHITE CORPORATION | 2025/1/1 |
| BROCK AIR PRODUCTS INC. | 2025/1/1 |
| CARRIER GLOBAL CORPORATION | 2025/1/1 |
| CENTRAL BOILER INC. | 2025/1/1 |
| COMFORT TEMPS USA INC. | 2025/1/1 |
| DAIKEN COMFORT TECHNOLGIES MANUFACTURING LP | 2025/1/1 |
| ECOERINC | 2025/1/1 |
| ECONOMICAL ENERGY CONSULTANT INC. | 2025/1/1 |
| EG4 ELECTRONICS LLN | 2025/1/1 |
| FABRICANT DE POELES INTERNATIONAL INC | 2025/1/1 |
| FERGUSON US HOLDINGS INC AND SUBSID | 2025/1/1 |
| FRIEDRICH AIR CONDITIONING CO LTD | 2025/1/1 |
| FUJITSU GENERAL AMERICA INC. | 2025/1/1 |
| HAIER US APPLIANCE SOLUTIONS INC. | 2025/1/1 |
| HEARTH & HOME TECHNOLOGIES LLC | 2025/1/1 |
| HEARTHSTONE QUALITY HOME HEATING PRODUCTS INC. | 2025/1/1 |
| ICE AIR LLC | 2025/1/1 |
| ICE AIR SC LLC | 2025/1/1 |
| INNOVAIR SOLUTIONS USA INC. | 2025/1/1 |
| INVERTERCOOL INC | 2025/1/1 |
| JELD-WEN INC | 2025/1/1 |
| JOTUL USA INC. | 2025/1/1 |
| KUMA STOVES INC. | 2025/1/1 |
| LENNOX INTERNATIONAL INC. | 2025/1/1 |
| LG ELECTRONICS USA INC. | 2025/1/1 |
| MENARD INC | 2025/1/1 |
| MF FIRE INC | 2025/5/12 |
| MI WINDOWS AND DOORS INC | 2025/1/1 |
| MIDEA AMERICA CORP | 2025/1/1 |
| MILGARD MANUFACTURING LLC | 2025/1/1 |
| MITSUBISHI ELECTRIC TRANE HAVAC US LLC | 2025/1/1 |
| MW MANUFACTURERS INC. | 2025/1/1 |
| NAVIEN INC. | 2025/1/1 |
| NEW BUCK CORP | 2025/1/1 |
| NORTEK GLOBAL HVAC LLC | 2025/1/1 |
| OWENS CORNING AND SUBSIDIARIES | 2025/1/1 |
| PARKER DAVIS HAVAC INTL | 2025/1/1 |
| PELLA CORPORATION | 2025/1/1 |
| PGT INDUSTRIES LLC | 2025/1/1 |
| PROVIA LLC | 2025/1/1 |
| RHEEM SALES COMPANY INC. | 2025/1/1 |
| RINNIA AMERICA CORP | 2025/1/1 |
| SAMSUNG HVAC AMERICA LLC | 2025/5/13 |
| SMG HEART AND HOME LLC | 2025/1/1 |
| THERMA-TRU CORP | 2025/1/1 |
| TRANE TECHNOLOGIES GLOBAL HOLDING II COMPANY LIMITED | 2025/1/1 |
| TRAVIS INDUSTRIES INC. | 2025/1/1 |
| TREAU INC. | 2025/1/1 |
| TRM INNOVATIVE HEARTH PRODUCTS | 2025/1/1 |
| UNITED STATES STOVE COMPANY | 2025/1/1 |
| WESTERN WINDOW HOLDING LLC | 2025/1/1 |
| WINDSOR WINDOW COMPANY | 2025/1/1 |
| WOODMASTER INC | 2025/1/1 |