Federal · expired

The 25C Home Improvement Credit Also Ended for 2026 Property

Section 25C (windows, heat pumps, insulation, etc.) is a separate credit from solar’s 25D. Under OBBBA, 25C generally does not apply to property placed in service after December 31, 2025.

Why this shows up in solar research

Sales conversations sometimes mix heat-pump HVAC, insulation, and solar incentives. In 2026, assume neither 25C nor 25D applies to newly completed residential work unless your tax advisor documents an exception.

Common myths

  • Solar + heat pump still gets a federal efficiency rebate in 2026 (Usually false for new completes).

Frequently asked questions

Common solar questions for this area — start a project for answers tied to your roof and utility bill.

If I add a heat pump with solar, do I get a federal credit?

Generally not for property placed in service after Dec 31, 2025 under current OBBBA FAQs. Confirm with a tax advisor.

Prior-year rules used Form 5695. Confirm with a tax advisor for any carryover or 2025 installs.

Official IRS / source →

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