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Energy Efficient Home Improvement Credit — Heat Pumps, Windows & More (IRA §25C)

U.S. Internal Revenue Service (IRS)IRA-25C
Max per Applicant

$3K

Maximum a single org can receive

Deadline

Rolling / No deadline

Jurisdiction

United States

About This Program

A federal tax credit providing up to $3,200 per year for energy efficiency home improvements including heat pumps, water heaters, insulation, windows, and doors on primary residences. Equipment must meet ENERGY STAR or efficiency standards with no income limits.

Key Requirements & Eligibility

  • 1Improvements must be installed on a primary U.S. residence
  • 2Heat pumps and heat pump water heaters: up to $2,000 credit each (30% of cost)
  • 3Insulation, windows, doors, and energy audits: up to $1,200 per year (30% of cost)
  • 4Equipment must meet ENERGY STAR or applicable efficiency standards
  • 5Credit is non-refundable; resets annually

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Apply or Learn More

Visit the official agency page to view requirements and apply.

Official Source

via irs.gov

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Applicable Industries

Energy ManagementReal Estate

Provenance

Source hash29f5741
ConfidenceHIGH
First seenMay 7, 2026
Last seenMay 7, 2026
Official Source