A heat pump finished on December 31, 2025 earned up to $2,000 back from the IRS. The same heat pump finished one day later earns $0. That's the cliff Public Law 119-21 created for every project that slipped into 2026.
So the question for most homeowners isn't "how do I claim the credit?" any more. It's two narrower questions: did my project finish in 2025, and what's left at my address now? Federal home energy tax credits ended, but at least 2 PG&E rebates are still open in October 2026.
Which Federal Home Energy Tax Credits Ended, and When?
Five federal credits that homeowners and drivers used ended between September 30, 2025 and June 30, 2026, according to IRS Fact Sheet FS-2025-05. The 25C and 25D home energy credits ended after December 31, 2025. No replacement exists: the federal home energy credits ended, and nothing covers projects completed in 2026.
| Federal credit | What it covered | When it ended (IRS FS-2025-05) |
|---|---|---|
| 25C, energy efficient home improvement (ended) | Heat pumps, insulation, windows, doors, audits | Ended for property placed in service after December 31, 2025 |
| 25D, residential clean energy (ended) | Solar, battery storage, geothermal | Ended for expenditures made after December 31, 2025 |
| 30C, EV charging equipment (ended) | Home chargers in eligible census tracts | Ended for property placed in service after June 30, 2026 |
| 30D, new clean vehicle (ended) | New EVs | Ended for vehicles acquired after September 30, 2025 |
| 25E, previously-owned clean vehicle (ended) | Used EVs | Ended for vehicles acquired after September 30, 2025 |
The IRS states the cutoffs in one table. And it doesn't soften them:
IRS Fact Sheet FS-2025-05, on the 25C credit: "The credit will not be allowed for any property placed in service after December 31, 2025."
So there's no grace period and no phase-down for 2026 home projects. The 25C and 25D credits simply ended.
Can I Still Claim the Ended 25C or 25D Credits for 2025 Work?
Yes, for work finished by December 31, 2025. The 25C and 25D credits ended after that date, but 2025 projects are still claimed on the 2025 federal return. For 25D, which ended after December 31, 2025, the IRS counts the date installation was completed, not the date the homeowner paid.
The IRS page for the 25C credit, which ended after December 31, 2025, sets the 2025 limits: $1,200 a year for most improvements and $2,000 a year for qualified heat pumps, water heaters, biomass stoves or boilers, for a combined maximum of $3,200. And the IRS page says the credit is claimed "for the tax year when the property is installed, not merely purchased." So a 2025 install belongs on the 2025 return, filed on Form 5695 for work completed by December 31, 2025.
But the ended 25D credit has a timing trap. Paying a solar installer in December 2025 doesn't count if the crew finished in January 2026.
IRS Fact Sheet FS-2025-05, FAQ 7: "an expenditure with respect to an item is treated as made when the original installation of the item is completed."
So a system completed after December 31, 2025 earns no 25D credit at all, because 25D ended for expenditures made after that date. A tax professional can confirm how a specific 2025 project should be reported.
Did the Federal EV Charger Credit End Too?
Yes. The 30C home charger credit ended for property placed in service after June 30, 2026. Chargers placed in service at a main home from January 1 to June 30, 2026 can still qualify on the 2026 return, but only in an eligible census tract, for 30% of cost up to $1,000.
Before it ended, the 30C charger credit was narrower than its headline. For property placed in service through June 30, 2026, the IRS 30C page lists 30% of the cost, capped at $1,000 per item, and no longer allows the credit after June 30, 2026; the property also has to be in an eligible census tract and installed at the taxpayer's main home. And 30C ended for any charger placed in service after June 30, 2026, so a charger installed this fall gets nothing from it.
So a charger finished in May 2026 at a qualifying address is the only 2026 home energy project that still has a federal credit attached, and it's claimed on Form 8911 only for property placed in service before the June 30, 2026 cutoff, after which 30C ended. Everything installed since then depends on state and utility money. The PG&E Residential EV Charging Rebate guide covers the main utility option for home chargers.
What Can California Homeowners Still Get in 2026?
In 2026, utility rebates replace the ended federal credits for most California homeowners. PG&E's Residential EV Charging Rebate pays up to 50% of one eligible charger's price, and PG&E's Pre-Owned EV Rebate pays $1,000, or $4,000 for income-qualified households, on a used EV.
PG&E's two EV rebates are the clearest examples we've verified on PG&E's own pages:
- Home charger: the Standard option pays up to 50% of the purchase price of one charger from PG&E's eligible list, after installation. Applications are due within 180 days of purchase, and a licensed California electrician has to do the work.
- Used EV: the Pre-Owned EV Rebate pays $1,000 (Standard) or $4,000 (income-qualified Rebate Plus) for a used battery-electric or plug-in hybrid with at least an 8 kWh battery. Standard applications must be complete by November 11, 2026.
But both programs are first-come, first-served, and PG&E can change them. The PG&E EV rebates overview compares the two side by side.
How Do I Find the Rebates That Apply to My Address?
Rebates in California depend on the address: the electric utility, any Community Choice Aggregator, household income and sometimes the city. A list written for the whole state can't answer that. DuloCore's rebate calculator checks the programs we've verified for a specific home and shows amounts and deadlines.
A homeowner in Oakland and one in Sacramento don't share an electric utility, so they don't share utility rebates. And income-qualified tiers, such as PG&E's $4,000 Rebate Plus, change the answer again inside the same territory.
So the fastest check is the address itself: enter it in the free rebate calculator and see which verified programs apply before buying equipment.
Official Sources
- IRS FS-2025-05: FAQs on the modified 25C, 25D, 25E, 30C and 30D credits, the IRS table showing when each credit ended
- IRS: Energy Efficient Home Improvement Credit, the 2025 limits and the installed-not-purchased rule for a credit that ended after December 31, 2025
- IRS: Alternative Fuel Vehicle Refueling Property Credit, the census-tract and main-home rules for a credit that ended after June 30, 2026
Frequently Asked Questions
Is there a federal heat pump tax credit for a 2026 install?
No. The 25C credit, which paid up to $2,000 a year for qualified heat pumps, ended for property placed in service after December 31, 2025. A heat pump installed in 2026 earns no federal tax credit. California homeowners installing one in 2026 depend on state, utility and local programs, which vary by address and can close when funding runs out.
Can I claim the solar credit if I paid in 2025 but installation finished in 2026?
No. IRS FS-2025-05 treats a 25D expenditure as made when the original installation is completed, and 25D ended after December 31, 2025, so paying in December 2025 doesn't help if installation finished in January 2026. The 25D credit ended for expenditures made after December 31, 2025, which means that system earns $0 in federal credit.
Did the federal used EV tax credit end?
Yes. The 25E previously-owned clean vehicle credit ended for vehicles acquired after September 30, 2025, according to IRS FS-2025-05. A used EV bought in 2026 gets no federal credit. In PG&E territory, the Pre-Owned EV Rebate still pays $1,000, or $4,000 for income-qualified households, if the application meets PG&E's rules.
Is anything federal left for a home charger installed this fall?
No. The 30C charger credit ended for property placed in service after June 30, 2026, so a charger installed in October 2026 gets nothing from it. PG&E customers can still apply for the Residential EV Charging Rebate, which pays up to 50% of one eligible charger's price within 180 days of purchase.
Federal credits ended. Utility rebates didn't. Check which verified programs apply to your home with the free rebate calculator.