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Energy Efficient Home Improvement Credit (Section 25C) — TERMINATED

IRS / U.S. TreasurySee programDeadline: Terminated 12/31/2025 by OBBBA Section 70505.
Federal residential energy efficiency tax credit. Substantially expanded by IRA (30% rate, higher annual caps). Terminated by OBBBA (P.L. 119-21) Section 70505 for property placed in service after December 31, 2025. Listed for historical reference; surface only when residential homeowners ask about retrofit incentives.

Program details

Agency
IRS / U.S. Treasury
Level
Federal
Category
Residential Energy Efficiency (Historical Reference)
Eligibility
HISTORICAL — Homeowners installing qualifying energy-efficient improvements (insulation, windows, doors, heat pumps, water heaters, electrical panel upgrades) in primary residence.
Funding Amount
30% of cost up to $1,200/year for envelope/insulation, $2,000/year for heat pumps. NO LONGER AVAILABLE for property placed in service after 12/31/2025.
Deadline
Terminated 12/31/2025 by OBBBA Section 70505.
Status
closed
Project Types
residential_efficiency
Client Types
residential
Notes
TERMINATED — surface only as historical context. Direct residential clients to ComEd Home Energy Rebate Program, DCEO Solar for All (low-income), and any active state weatherization assistance programs.
Source: Grantya research. Confirm current terms with the administering agency before applying.

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