Rebates & incentives
What is the 25C credit (expired) and how do I claim it?
Last reviewed
The 25C Energy Efficient Home Improvement Credit has EXPIRED — under the OBBBA (July 2025), it ended for property placed in service after December 31, 2025. It previously covered 30% of qualifying energy-upgrade costs, capped at $1,200/year for most categories ($2,000/year for heat pumps). If you installed qualifying equipment (heat pump, AC, insulation, windows, doors) on or before Dec 31, 2025, claim it on your 2025 return via IRS Form 5695. For 2026 installs there is no federal credit and no successor — the incentive layer is now HEEHRA (income-qualified, point-of-sale) plus state and utility rebates.