Federal Energy Efficient Home Improvement Tax Credit (25C)

About This Program

The federal Section 25C tax credit provides 30% of the cost of qualifying energy-efficient home improvements, up to $3,200 per year. Sub-limits apply: $2,000 for qualified heat pumps and heat pump water heaters, $600 for windows/skylights, $500 for exterior doors, and $150 for home energy audits. Credits are non-refundable and available annually through 2032.

30% of qualifying costs up to annual sub-limits. Non-refundable – requires federal tax liability. Claim each year for new qualifying improvements.

Key Details

• 30% of eligible improvement costs; $3,200 annual cap
• $2,000 sub-limit for heat pumps and heat pump water heaters
• $600 for windows; $150 for home energy audits
• Non-refundable; requires federal tax liability
• Available annually through December 31, 2032

How to Apply

Deadline: Annual – through December 31, 2032