The Internal Revenue Service (IRS) has released a Frequently Asked Questions (FAQ) document outlining the expiration dates for several federal clean energy tax credits and deductions. These incentives, established under the One Big Beautiful Bill Act (OBBBA), have supported both homeowners and businesses in adopting cleaner technologies.
According to the IRS, the Qualified Commercial Clean Vehicle Credit will end for vehicles acquired after September 30, 2025. This credit has allowed businesses and tax-exempt organizations to receive federal tax benefits when purchasing new electric or plug-in hybrid vehicles for business use.
The Energy-Efficient Commercial Buildings Deduction will expire for properties where construction begins after June 30, 2026. This deduction has encouraged commercial property owners to invest in energy-saving building improvements.
For those installing alternative fuel vehicle refueling infrastructure, such as electric vehicle charging stations, the Alternative Fuel Vehicle Refueling Property Credit—also known as the 30C credit—will not be available for property placed in service after June 30, 2026.
Homeowners seeking to make their residences more energy efficient should note that the Energy-Efficient Home Improvement Credit will no longer apply to property placed in service after December 31, 2025. Eligible improvements include upgrades like windows and exterior doors.
The Residential Clean Energy Credit is also set to expire at the end of 2025. This credit has covered up to 30% of costs related to projects such as solar panels, geothermal heat pumps, wind turbines, fuel cells, and battery storage systems.
Additionally, individuals interested in purchasing clean vehicles should be aware that both the Previously Owned Clean Vehicles Credit and New Clean Vehicles Credit will not be available for vehicles acquired after September 30, 2025.
Finally, the New Energy-Efficient Home Credit will cease for properties acquired after June 30, 2026.
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