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Residential Clean Energy Credit – 26 U.S. Code § 25D

  • Tax Credit

IRA Statuatory Location:

13302

Tax Code Location:

26 U.S. Code § 25D

New or Modified Provision:

Modified and extended. Credit extended at 30% through 2032,with phasedown through 2034. Battery storage newly eligible in 2023; biomass fuel propertycredit eliminated.

Eligible Recipients:

Homeowners and renters

Tribal Eligibility:

Yes

Bureau/Office

Funded by:

U.S. Department of Treasury

Description

Provides a tax credit for the purchase of residential clean energyequipment, including battery storage with capacity of at least 3 kWh Homeowners (including renters)
Direct Pay Eligibility:
No
Transferability:
No
Stackability:
No rules
Energy Community Bonus:
No

Relevant Announcements

Related Resources

Additional information is available on the Resources page.

Key Details

Period of Availability
2023-2032, with phasedown over 2033-2034.
Tax Mechanism:
Consumer tax credit
Base Credit Amount:
30% of cost of equipment through 2032; 26% in 2033; 22% in 2034.
Bonus Credit Amount:
None
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