Federal energy tax credits and IRA rebates (2026)
Eight federal pathways cover solar, heat pumps, EVs, batteries, geothermal, and electrification. Most run through 2032. Some are tax credits (claimed at filing); two are point-of-sale rebates (HEEHRA, HOMES). Each entry below is a deep guide.
Energy Efficient Home Improvement Credit
30% up to $3,200 per year
Annual cap is $1,200 for general efficiency upgrades + $2,000 for heat pumps, heat pump water heaters, and biomass stoves. The cap resets every tax year through 2032.
Valid through December 31, 2032
Residential Clean Energy Credit
30% of cost, no cap
Uncapped 30% credit on solar PV, solar water heating, geothermal heat pumps, fuel cells, small wind, and battery storage (3 kWh+).
Valid through December 31, 2034
Alternative Fuel Vehicle Refueling Property Credit
30% up to $1,000 (residential)
Residential EV charger installations qualify for 30% of cost up to $1,000. Property must be located in an eligible census tract (low-income or non-urban).
Valid through December 31, 2032
Clean Vehicle Credit
Up to $7,500
$3,750 for critical-minerals sourcing + $3,750 for battery-components sourcing. Income-capped. Transferable to dealer at point of sale since January 2024.
Valid through December 31, 2032
Previously-Owned Clean Vehicle Credit
Up to $4,000
30% of sale price up to $4,000. Vehicle sale price must be $25,000 or less. Tighter income caps than 30D.
Valid through December 31, 2032
High-Efficiency Electric Home Rebate Act
Up to $14,000 per household
Income-capped point-of-sale rebate funded by IRA. Administered through state energy offices. Heat pumps up to $8,000, induction stoves up to $840, electric panel up to $4,000, wiring up to $2,500, heat pump water heaters up to $1,750, heat pump dryers up to $840, insulation/air sealing up to $1,600.
Valid through September 30, 2031 or until state allocation depleted
Home Owner Managing Energy Savings Rebate Program
Up to $8,000 per household
Performance-based whole-home retrofit rebate. Tied to modeled or measured energy savings. Income-amplified for households below 80% AMI.
Valid through September 30, 2031 or until state allocation depleted
New Energy Efficient Home Credit
Up to $5,000 per home (builder/developer)
Builder credit — passed through to homebuyer if builder applies it as a price reduction. $2,500 ENERGY STAR-certified, $5,000 DOE Zero Energy Ready Home certified.
Valid through December 31, 2032