Manufacturers of energy efficient residential appliances, such as dishwashers and refrigerators, are provided with a tax credit. The credit is calculated based on the type of appliance manufactured and its efficiency performance. For example, tax credits of up to USD75 per unit are provided for dishwashers, up to USD225 per unit for clothes washers, and up to USD200 for refrigerators. The maximum credit amount is USD25 million per taxpayer. This incentive, which began in 2007, will expire on 31 December 2013.