What changed: federal home energy tax credits
Short answer: The federal EV charger credit (30C) ended for property placed in service after June 30, 2026. The solar and battery credit (25D) and the heat pump and panel credit (25C) ended after December 31, 2025. Source: IRS FS-2025-05. State and utility rebates may still apply: see rebates by state.
Last updated:
Termination dates (IRS FS-2025-05)
| Section | Covers | Last date | IRS rule |
|---|---|---|---|
| 30C | Alternative fuel vehicle refueling property credit (home EV charger) | Not allowed for any property placed in service after June 30, 2026. | |
| 25D | Residential clean energy credit (solar, home batteries) | Not allowed for any expenditures made after December 31, 2025. An expenditure counts as made when original installation is completed, so paying in 2025 for a system finished in 2026 does not qualify. | |
| 25C | Energy efficient home improvement credit (heat pumps, panels) | Not allowed for any property placed in service after December 31, 2025. | |
| 25E | Previously-owned clean vehicles credit (used EV) | Not allowed for any vehicle acquired after September 30, 2025 (acquired = written binding contract plus a payment). | |
| 30D | New clean vehicle credit | Not allowed for any vehicle acquired after September 30, 2025. |
Source: IRS – FS-2025-05 (Aug. 21, 2025): FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W and 179D under Public Law 119-21 (OBBB) (last checked 2026-10-25).
What's still available
- State and utility rebates for EV chargers, panels, heat pumps, solar and batteries (26 states, official links only).
- State-run Home Energy Rebates (HOMES/HEAR) where launched: see each state page.
- Utility EV time-of-use rates: home charging cost by city.
This is general information, not tax advice. The IRS notes its FAQs may be updated.
Can I still claim the 30C EV charger tax credit?
Only for a charger placed in service on or before June 30, 2026. The IRS says 30C is not allowed for any property placed in service after June 30, 2026 (IRS FS-2025-05).
Can I still get the 30% solar tax credit (25D)?
No, not for systems finished in 2026. 25D is not allowed for expenditures made after December 31, 2025, and an expenditure counts as made when installation is completed (IRS FS-2025-05).
Is the heat pump tax credit (25C) still available?
No. 25C is not allowed for property placed in service after December 31, 2025 (IRS FS-2025-05).
What is still available?
State programs, utility rebates and state-run federal Home Energy Rebates (HOMES and HEAR) where your state has launched them. See our state rebate pages, each with an official link and a last-checked date.