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Checked on irs.gov October 21, 2026
Federal home energy credits in 2026
All three federal credits that paid toward home energy upgrades have ended. Public Law 119-21, signed July 4, 2025, cut them off: the 25C credit for property placed in service after December 31, 2025; the 25D credit for property placed in service after December 31, 2025; the 30C credit for property placed in service after June 30, 2026.
- 1Air-source heat pump 14 of 15 states
- 2Heat pump water heater 13 of 15 states
- 3Insulation and air sealing 9 of 15 states
- 4Home EV charger 6 of 15 states
- 5Induction range or cooktop 4 of 15 states
- 6Electrical panel upgrade 3 of 15 states
| Credit | Covered | Ended | IRS page updated |
|---|---|---|---|
| Energy Efficient Home Improvement Credit (IRC §25C) | heat pump, hpwh, insulation, panel | December 31, 2025 | April 28, 2026 |
| Residential Clean Energy Credit (IRC §25D) | solar electric panels, solar water heaters, wind turbines, geothermal heat pumps, fuel cells, battery storage (from 2023) | December 31, 2025 | July 4, 2026 |
| Alternative Fuel Vehicle Refueling Property Credit (IRC §30C) | ev charger | June 30, 2026 | May 26, 2026 |
What the IRS pages say
Federal 25C credit. “can claim the credit for improvements made through December 31, 2025.” Not allowed for property placed in service after December 31, 2025. (IRS: Energy Efficient Home Improvement Credit)
Federal 25D credit. “The credit is not available for any property placed in service after December 31, 2025.” Not available for any property placed in service after December 31, 2025. An expenditure counts as made when installation is complete, so paying before that date does not keep the credit. (IRS: Residential Clean Energy Credit)
Federal 30C credit. “Not allowed for property placed in service after June 30, 2026.” For individuals, property bought and placed in service at the main home from January 1, 2023 to June 30, 2026. Not allowed for property placed in service after June 30, 2026. (IRS: Alternative Fuel Vehicle Refueling Property Credit)
The IRS fact sheet FS-2025-05 (August 21, 2025) sets out the same dates and explains that an installed item counts as an expenditure when installation is complete. Paying before the cut-off does not keep the credit if the work finishes after it.
What replaces them
Nothing federal. The money left is state and utility rebates, which this site maps for 15 states, and the Inflation Reduction Act home energy rebates run by each state energy office (table below). Rebates are not tax credits: most are paid as a check, a bill credit or an instant discount at the counter, and they do not depend on owing tax. See heat pump rebates by state and is the federal heat pump credit still available?
IRA home energy rebates by state
Public Law 119-21 left the Home Energy Rebates (HOMES or HER, and HEAR or HEEHR) in place, but DOE's Program Notices of May and June 2026 changed the rules, and most states have not opened or have paused. This is each state energy office's own wording, read on the date shown.
Open: North Carolina and Wisconsin. Limited: Georgia, Maine, Michigan, Rhode Island and Washington. Closed to new applications: California and Colorado. Not launched: Connecticut, Florida, Massachusetts, New Hampshire, Oregon, Texas and Vermont. Only North Carolina's page publishes per-upgrade amounts for an open program, so it is the only state where the IRA rebate appears as an offer in the calculator. States not listed have not been read yet.
Rebates are set by each program and can change or close without notice; the program's own page and application decide what is paid. This page is information, not tax, legal or financial advice. Amounts last checked October 21, 2026.