Heat pump incentives now make Zero Net Energy Homes a slam dunk in Massachusetts. The Massachusetts Department of Energy Resources (MA DOER) recently came out with powerful incentives for high efficiency air source heat pumps that highly encourage their use in Massachusetts. They are called Alternative Energy Certificates (AEC) and work in a similar way to the popular Solar Renewable Energy Certificates (SREC). The small air source heat pumps do not require metering and pull forward 10 years of quarterly AECs into one payment to the buyer shortly after installation. This makes the program user friendly and very attractive financially.