Residential Clean Energy Credit (IRC §25D)
Administered by Internal Revenue Service · Status: closed — Ended for property placed in service after 31 December 2025
The 30% federal tax credit for home solar and battery storage no longer applies to systems placed in service from January 1, 2026.
What it is worth: 30% of qualified costs — for systems placed in service on or before 31 December 2025 only
Eligibility
- Systems placed in service on or before 31 December 2025 can still be claimed on the 2025 return (Form 5695).
- Systems placed in service from January 1, 2026 do not qualify.
The catch most people miss: A quote that still shows a 30% federal credit on a 2026 install is wrong. Ask the installer to remove it and re-price.