The IRS this week issued a Frequently Asked Questions (FAQ) sheet about the different dates when various clean energy tax credits and deduction for homeowners and businesses will be expiring under the federal One Big Beautiful Bill Act (OBBBA).
The FAQs clarify the availability and expiration dates of the following federal tax credits and deductions:
- The Qualified Commercial Clean Vehicle Credit will not be allowed for any vehicle acquired after Sept. 30, 2025. This credit has provided businesses and tax-exempt organizations with federal tax credits for purchasing new clean vehicles, such as electric and plug-in hybrid models for use in their business operations.
- The Energy-Efficient Commercial Buildings Deduction will not be allowed for any property for which construction begins after June 30, 2026.
- The Alternative Fuel Vehicle Refueling Property Credit, commonly called the 30C credit, will not be allowed for property placed in service after June 30, 2026. The credit can be claimed by individuals or businesses for the installation of infrastructure used by vehicles powered by alternative fuels, including charging equipment for electric vehicles.
- The Energy-Efficient Home Improvement Credit (e.g. windows, exterior doors, etc.) will not be allowed for any property after Dec. 31, 2025.
- The Residential Clean Energy Credit will not be allowed for any expenditures made after Dec. 31, 2025. This credit had covered up to 30% of the cost of eligible projects such as solar electric panels, solar water heaters, wind turbines, geothermal heat pumps, fuel cells, and battery storage technology.
- The Previously Owned Clean Vehicles Credit for individuals will not be allowed for any vehicle acquired after Sept. 30, 2025.
- The New Clean Vehicles Credit for individuals will not be allowed for any vehicle acquired after Sept. 30, 2025.
- The New Energy-Efficient Home Credit will not be allowed for any property acquired after June 30, 2026.
