When Do Energy Rebates and Tax Credits Expire? (2026 Calendar)
Most federal energy credits run through 2032: 25C (heat pumps and efficiency), 25D (solar/battery/geothermal — phasing down 2033–2034), 30C (EV chargers), 30D (new EVs), 25E (used EVs), and 45L (builder credit). HEEHRA and HOMES rebates run through September 30, 2031, or until state allocation depletes. State programs expire on their own schedules — most reset annually. The most urgent state deadlines in 2026: SGIP rolling step-down, NY-Sun annual block resets, and Charge Up NJ October exhaustion.
Federal Credit Expiration Calendar
25C: December 31, 2032. 25D: 30% through 2032, 26% in 2033, 22% in 2034, 0% from 2035 unless extended. 30C: December 31, 2032. 30D: December 31, 2032. 25E: December 31, 2032. 45L: December 31, 2032. HEEHRA: September 30, 2031 or state allocation depleted. HOMES: September 30, 2031 or state allocation depleted.
State Rebate Annual Resets
NY-Sun: annual MW block step-down. SGIP: rolling reservation block step-down. Mass Save: annual program year. Charge Up NJ: typically opens July, depletes by October. Oncor Solar PV Standard Offer: annual cap reset January.
Risks to Federal Credits
Congressional repeal is possible — IRA provisions are subject to legislative action. As of early 2026 there is no active repeal effort but tax-and-budget reconciliation cycles can target credits.
How to Lock in Current Rates
Equipment is "placed in service" when installed and operational. The credit rate is set by placed-in-service date, not contract date. If installing in late 2032, ensure operational status before December 31 to lock in 30%.