Glossary · Programs & credentials
25C Energy Efficient Home Improvement Credit (ended)
Also called: 25C · Section 25C · 25C tax credit · 25C credit · Energy Efficient Home Improvement Credit · energy efficient home improvement tax credit
A US federal tax credit of 30% for efficiency upgrades and audits; it ended for property placed in service after December 31, 2025.
What it means
From 2023 through 2025 it covered 30% of qualified costs, up to $1,200 a year for items such as insulation, windows, doors and home energy audits, plus a separate $2,000 a year for heat pumps, heat pump water heaters and biomass stoves or boilers. Under the One Big Beautiful Bill Act, nothing placed in service after 2025 qualifies, so 2026 upgrades get no 25C credit. Work completed in 2025 is claimed on the 2025 return.
Why it matters in an audit
Older guides and some quotes may still promise this credit; for 2026 projects, budget without it.
Typical numbers
Reference values with their sources. Your auditor’s report gives the figure for your own house.
| What | Value | Source |
|---|---|---|
| Status (checked 2026-10-26) | Not available for property placed in service after Dec 31, 2025 (IRS FAQ fact sheet FS-2025-05, Aug 21, 2025; IRS 25C page reviewed Apr 28, 2026) | irs.gov ↗ |
| 2023–2025 limits | 30%; $1,200 a year overall; $2,000 a year for heat pumps, heat pump water heaters and biomass stoves/boilers; windows and skylights $600; doors $250 each, $500 total; audits $150 | irs.gov ↗ |
| 2025 paperwork | Qualifying items needed a product identification number (PIN) or 4-character manufacturer code on the return | irs.gov ↗ |