Glossary · Programs & credentials
25D Residential Clean Energy Credit (ended)
Also called: 25D · Section 25D · 25D tax credit · 25D credit · Residential Clean Energy Credit · residential clean energy tax credit
A 30% US tax credit for home solar, battery storage, geothermal heat pumps and similar; it ended for expenditures made after Dec 31, 2025.
What it means
The credit had no annual or lifetime cap. Under the One Big Beautiful Bill Act it doesn't apply to expenditures made after 2025, and an expenditure counts as made when installation is completed, so a deposit paid in 2025 doesn't qualify a system finished in 2026. Unused credit from qualifying installations can still be carried forward to later years.
Why it matters in an audit
Ground-source heat pump and solar quotes for 2026 should no longer count on a federal tax credit.
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 expenditures made after Dec 31, 2025 | irs.gov ↗ |
| Rate, 2022–2025 | 30%, with no annual or lifetime maximum | irs.gov ↗ |
| Timing rule | Counts when original installation is completed; payment on or before Dec 31, 2025 isn't enough | irs.gov ↗ |
| Carryforward | Unused credits from 2025-or-earlier installations can still be carried forward (CRS, Sept 25, 2025) | everycrsreport.com ↗ |