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Energy Efficient Home Improvement Credit (Section 25C)

Internal Revenue Service

expired federal

About This Program

The credit provided 30% of costs up to $1,200 per year for insulation, windows, doors, and efficient HVAC, plus a separate $2,000 annual limit for heat pumps and biomass stoves. Maximum combined annual credit of $3,200. This credit has now expired for new installations after 2025.

Expired for 2026; still claimable for 2025 improvements on 2025 tax return

Key Details

  • 30% credit up to $3,200/year
  • EXPIRED for new installations after Dec 31, 2025
  • Still claimable for 2025 improvements
  • Covered insulation, windows, doors, heat pumps
  • File IRS Form 5695 with tax return

How to Apply

Deadline: Expired December 31, 2025 (claim on 2025 tax return if installed in 2025)

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