The A.O. Smith GCR-40 400 model is a 40-gallon atmospheric vent natural gas water heater with Low NOx emissions, which is often a key requirement for utility rebates. TECO Peoples Gas does offer rebates for qualifying energy-efficient natural gas appliances, including water heaters. To confirm eligibility, you'll want to check TECO’s residential rebate page and look for: Natural gas storage water heater rebates Requirements like minimum energy factor (UEF) or Low NOx compliance Whether the GCR-40 400 is listed or meets the criteria