Federal Energy Tax Credit Status Tracker: What's Still Alive in 2026, and What Isn't

Because seven different federal energy and vehicle tax credits were all modified by the same 2025 law but given different expiration dates, it's genuinely hard to keep straight what's still available without a single reference. This is that reference, current as of July 2026 — bookmark it, because we'll update it if anything else changes.

The law behind all of this

The One Big Beautiful Bill Act (OBBBA), Public Law 119-21, was signed on July 4, 2025, and accelerated the termination of multiple clean energy tax provisions that had originally been scheduled to run through the early-to-mid 2030s under the Inflation Reduction Act. Each program got its own new cutoff date rather than a single blanket expiration — which is exactly why confusion has been so common.

Status by program

| Program | Covers | Status as of today | Cutoff date | |---|---|---|---| | Section 25D — Residential Clean Energy Credit | Solar panels, battery storage (3 kWh+), solar water heating, geothermal heat pumps, small wind, for homeowners | Expired for new installs | Expenditures after Dec. 31, 2025 no longer qualify | | Section 25C — Energy Efficient Home Improvement Credit | Heat pumps, heat pump water heaters, insulation, windows, doors, home energy audits | Expired for new installs | Property placed in service after Dec. 31, 2025 no longer qualifies | | Section 30C — Alternative Fuel Vehicle Refueling Property Credit | Home and business EV charger installation | Expired for new installs | Property placed in service after June 30, 2026 no longer qualifies | | Section 30D — New Clean Vehicle Credit | Purchase of new electric vehicles | Expired | Vehicles acquired after Sept. 30, 2025 no longer qualify | | Section 25E — Previously-Owned Clean Vehicles Credit | Purchase of used electric vehicles | Expired | Vehicles acquired after Sept. 30, 2025 no longer qualify | | Section 45L — New Energy Efficient Home Credit | Builder credit for constructing efficient new homes | Expired | Homes acquired after June 30, 2026 no longer qualify | | Section 48E — Clean Electricity Investment Credit (commercial/business) | Business and utility-scale solar, wind, and storage | Still active, on a separate timeline | Terminates for solar/wind facilities placed in service after Dec. 31, 2027, with some transition relief for projects that began construction before mid-2026 |

If a program isn't on this list, it wasn't part of the OBBBA modifications — but that doesn't guarantee it's untouched by other legislation, so verify anything not covered here directly against current IRS guidance.

What "acquired" and "placed in service" actually mean — and why the distinction matters

Two different technical terms determine eligibility across these programs, and mixing them up is the single most common way people miscalculate whether they qualify:

• "Acquired" (used for the vehicle credits, Sections 25E and 30D) generally means you entered a written binding contract and made a payment — even a nominal deposit or trade-in — by the cutoff date. This is what let some buyers lock in eligibility for a vehicle they wouldn't actually take delivery of until later.
• "Placed in service" (used for 25D, 25C, 30C, and 45L) means the property was fully installed and operational — a signed contract or a deposit doesn't count on its own. This is the stricter standard and the one that's caught more people off guard, especially with installation delays pushing a project past a year-end or mid-year cutoff.

What this means depending on your situation

| If you're... | What to check | |---|---| | Considering solar or a heat pump in 2026 | Neither 25D nor 25C applies to you — model your project economics without a federal credit, and check state/utility programs instead | | Installing an EV charger before July 1, 2026 | You may still qualify under 30C, but only if your address is in an eligible census tract — see our EV charger credit guide for how to check | | Sitting on unused carryforward from a 2025 solar install | Your carryforward is unaffected by the repeal and continues until fully used — see our carryforward guide | | Running a home-based business considering solar | The commercial credit (48E) is a separate program with real business-use requirements — this isn't a simple substitute for the expired homeowner credit, so get it reviewed by a tax professional | | A builder or developer | Section 45L's expiration affects new-construction efficiency credits on a mid-2026 cutoff, separate from the homeowner-facing programs above |

FAQ

Is it possible more federal energy credits get reinstated later? Tax law can change with future legislation, and it's possible. As of this writing, none of the expired programs above have been reinstated — treat this table as current law, not a prediction, and check back for updates.

Why did some credits expire at the end of 2025 and others in mid-2026? The OBBBA set individual cutoff dates for each provision rather than a single blanket date, likely reflecting different negotiated timelines during the bill's drafting — there's no single unifying rule for why one program got a longer runway than another.

Do state tax credits and rebates follow the same expiration dates? No — state programs are set by state law and are entirely independent of these federal changes. Some states have expanded their own incentives specifically in response to the federal rollback. Check your state's current programs directly rather than assuming federal expiration applies to them.

Where can I verify this information is still current? IRS.gov's dedicated OBBBA energy credit FAQ page (linked in our sources) is the most authoritative and regularly updated source — we recommend checking it directly before making a purchase decision based on any specific dollar figure or date.

Fact-checked by Marcus Hale. This article explains general tax rules and is not personalized tax advice — consult a tax professional for your specific situation. Found an error? See our Corrections Policy.