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26 U.S. Code § 25C

IRA Statuatory Location:

13301

Tax Code Location:

26 U.S. Code § 25C

New or Modified Provision:

Modified and extended. Credit rate increased from 10% to 30%. Eligibility and standards are modified. $500/per taxpayer lifetime limit eliminated and replaced with increased annual limits.

Eligible Recipients:

Homeowners; renters for certain improvements

Tribal Eligibility:

Yes

Funded by:

U.S. Department of Treasury

Description

Provides a tax credit for energy-efficiency improvements ofresidential homes.
Direct Pay Eligibility:
None
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
2022-2032
Tax Mechanism:
Consumer Tax Credit
Base Credit Amount:
30% of cost, with limits for each type of improvement and total per year. Credit capped at $600 for “energy property,” e.g. efficient heating and cooling equipment; $600 for windows; $250 per door, $500 total for doors; $2,000 for heat pumps. Total annual credit capped at $1,200, wi
Bonus Credit Amount:
None
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