24 CFR §3280.205
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Carpeting shall not be used in a space or compartment designed to contain only a furnace and/or water heater. Carpeting may be used in other areas where a furnace or water heater is installed, provided that it is not located under the furnace or water heater.