Where each credit stands
| Credit | No longer allowed for |
|---|---|
| Energy efficient home improvement credit (section 25C) | Property placed in service after December 31, 2025 |
| Residential clean energy credit (section 25D) | Expenditures made after December 31, 2025, treated as made when the original installation is completed |
| Alternative fuel vehicle refueling property credit (section 30C), which covers many home EV chargers | Property placed in service after June 30, 2026 |
| New and used clean vehicle credits (sections 30D, 25E) and the commercial credit (45W) | Vehicles acquired after September 30, 2025 |
Source: IRS FS-2025-05, FAQs on sections 25C, 25D, 25E, 30C, 30D, 45L, 45W and 179D after Public Law 119-21 (Aug. 21, 2025), read October 10, 2026.
Not tax advice
What you can still claim
A credit is claimed for the tax year when the property is installed, not when it is bought. For the home improvement credit and the residential clean energy credit, work that was finished by December 31, 2025 belongs on the 2025 return. The IRS FAQ says an expenditure for an item is treated as made when its original installation is completed, so a payment made in 2025 for an installation that finished in 2026 does not count.
You file Form 5695 with your return for these two credits. The IRS adds that for 2025, qualifying home improvement items generally must come from a qualified manufacturer, and you report that manufacturer's identification number on the return.
For an EV charger placed in service by June 30, 2026, the credit is claimed on Form 8911. For vehicles, the IRS says a written binding contract with a payment made by September 30, 2025 can still earn the credit when the vehicle is placed in service later.
What the ended credits covered
| Credit | Covered | Limit while it applied |
|---|---|---|
| Energy efficient home improvement (25C) | Exterior doors and windows, insulation and air sealing materials, home energy audits, central air conditioners, certain furnaces and boilers, heat pumps, heat pump water heaters and biomass stoves. | Up to $1,200 a year for most items, with sub-limits, and up to $2,000 a year for heat pumps, water heaters and biomass equipment. |
| Residential clean energy (25D) | Solar electric panels, solar water heaters, wind turbines, geothermal heat pumps, fuel cells and battery storage of at least 3 kWh. | 30 percent of the cost, with no dollar cap except for fuel cells. |
| EV charger (30C) | Equipment for charging or refueling an electric vehicle at a home or business in an eligible area. | DOE lists 30 percent of cost, up to $1,000 for a home charger. |
Source: IRS pages on the home improvement credit and the residential clean energy credit, and the DOE home upgrades page, read October 10, 2026. These describe the credits as they applied before the end dates.
What help remains
- Federal rebates. The Department of Energy's home energy rebates are run by states and changed in 2026. See home energy rebates.
- State and utility offers. Many states and utilities offer rebates for heat pumps, efficient appliances, chargers and solar. Use the ENERGY STAR rebate finder and the DSIRE database.
- Bill help. If the goal is a lower bill, weatherization and LIHEAP are not tax credits and are still operating.
- Lower use. Our guides on lowering your bill and the appliance cost pages help you rank what is worth doing without a credit.
Why pages disagree
Some government and company pages were written when these credits were running and have not been updated. As of October 10, 2026, the Department of Energy's home upgrades page still lists credit amounts without end dates, while the IRS FAQ gives the dates. When two sources disagree, trust the IRS for tax rules and your state energy office for rebate rules, and look at the date on the page.
Sources and further reading
Frequently asked questions
Is the federal solar tax credit still available?
Not for expenditures made after December 31, 2025, according to the IRS. Solar installed and completed by that date can be claimed on the 2025 return with Form 5695.
Is the heat pump tax credit still available?
The IRS says the home improvement credit, which included heat pumps, does not apply to property placed in service after December 31, 2025. State, utility and federal rebate programs are separate.
Can I still get the EV charger credit?
The IRS says the credit does not apply to property placed in service after June 30, 2026. A charger placed in service by that date can be claimed on Form 8911.
Where do I claim these credits?
On Form 5695 for the home improvement and residential clean energy credits, and Form 8911 for the charger credit, with the return for the year the property was installed or placed in service.