I don't know that any IRS instructions refer to garage doors, but garage doors are just a door at heart. The question is can you buy and install a garage door that will seal airtight and be well insulated? If so, I would say that you have a good argument for it.
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Yes, garage doors may qualify for home energy tax credits if they meet energy efficiency standards. Upgrading to insulated garage doors with professional garage door repair services in your area can improve energy efficiency, potentially making your home eligible for credits.