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Federal 25C and 25D Energy Efficiency Tax Credits Terminated by OBBB

April 5, 2026 · IRS · Score: 95

The federal tax credits for energy efficiency (Section 25C) and residential clean energy (Section 25D) are no longer available in 2026. Both were terminated by the One Big Beautiful Bill (OBBB) signed into law on July 4, 2025. The 25C credit is not allowed for property placed in service after December 31, 2025, and the 25D credit is not allowed for expenditures made after December 31, 2025. State-level rebate programs funded by ratepayers are unaffected. IRA home energy rebates (HEAR and HOMES) are separate programs and remain funded where states have opted in.

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