Federal
Energy Efficient Home Improvement Credit (Section 25C)
Ended for property placed in service after Dec. 31, 2025
- Administrator
- Internal Revenue Service
- Eligibility
- Applied to qualifying property placed in service through 2025. Not available for 2026 installations.
- Equipment
- Previously: qualifying heat pump water heaters meeting program efficiency requirements
- Geography
- United States
- Deadline
- Property placed in service by December 31, 2025
- Last verified
- October 2026
