Energy Efficient Home Improvement Credit (25C)

About This Program

30% federal tax credit on energy efficiency improvements. Up to $1,200/year for insulation, exterior doors ($250/door, $500 max), windows/skylights ($600), HVAC, and energy audit ($150). Up to $2,000/year for heat pumps and heat pump water heaters. No lifetime limit — claim max every year. Particularly valuable for Buffalo’s pre-1940 housing stock.

30% of costs, multiple annual caps by category

Key Details

• $1,200/year for insulation, doors ($500), windows ($600), HVAC, audit ($150)
• $2,000/year for heat pumps and heat pump water heaters
• 30% of eligible costs — no income limit
• No lifetime cap — claim maximum every year through 2025
• Stacks with HOMES/HEAR IRA rebates and utility rebates

How to Apply

Deadline: Claim on annual tax return