Finding
Every federal consumer and fleet credit for EVs, chargers and home energy has ended, and nothing replaced them
The One Big Beautiful Bill Act (Public Law 119-21, July 4, 2025) set end dates for all seven credits on this page. The vehicle credits went first, for vehicles acquired after September 30, 2025; the home energy credits ended with 2025; the charger and new-home credits ended for property in service or homes acquired after June 30, 2026.
A vehicle counted as acquired if there was a written binding contract and a payment by September 30, 2025, even if delivery came later; the option to transfer the new-vehicle credit to a dealer at the point of sale ended with it. Chargers placed in service by June 30, 2026 are still claimed on 2026 returns with Form 8911. Leased residential solar runs through the business credit (48E) instead of 25D, and must have started construction by July 4, 2026 or be in service by the end of 2027.
What remains for households is rebates, not credits. DOE reopened the $8.8 billion Home Energy Rebates (HEEHR and HOMES) in June 2026 under revised rules that no longer pay for switching from gas to electric; rollout varies by state. Fleets can still draw on DERA and Low-No grants (see Federal Programs Status) and state programs such as California's truck rebates.
Credits
The seven credits and when they ended
| Section | Credit | Amount | Status | Ended for |
|---|---|---|---|---|
| 30D | New clean vehicle credit | Up to $7,500 | Ended | Vehicles acquired after Sep 30, 2025 |
| 25E | Used clean vehicle credit | 30%, up to $4,000 | Ended | Vehicles acquired after Sep 30, 2025 |
| 45W | Commercial clean vehicle credit | Up to $7,500; $40,000 over 14,000 lb | Ended | Vehicles acquired after Sep 30, 2025 |
| 30C | Charger (refueling property) credit | 30% up to $1,000 home; up to $100,000 per item business | Ended | Placed in service after Jun 30, 2026 |
| 25D | Residential clean energy credit | 30% of solar, battery, geothermal cost | Ended | Expenditures after Dec 31, 2025 |
| 25C | Home improvement credit | Up to $2,000 heat pumps; $1,200 other | Ended | Placed in service after Dec 31, 2025 |
| 45L | New energy efficient home credit | Builder credit per home | Ended | Homes acquired after Jun 30, 2026 |
Rules
What the credits required
For claims on vehicles and property that qualified before the end dates.
| Credit | Main rules |
|---|---|
| 30D | MSRP caps $55,000 cars, $80,000 SUVs, vans and pickups; income caps $150,000 single, $225,000 head of household, $300,000 joint; $3,750 each for critical minerals and battery components |
| 25E | Price $25,000 or less; model at least two years old; first resale only; income caps $75,000, $112,500, $150,000; once every three years |
| 45W | Vehicles for public roads and mobile machinery; no fleet limit; no mineral or assembly requirements |
| 30C | Eligible census tracts only (low-income or non-urban); business rate 6%, or 30% with prevailing wage and apprenticeship |
| 25C and 25D | 25C: $1,200 annual cap for windows ($600), doors ($250 each, $500 total), audits ($150); 25D: storage over 3 kWh |
Sources
Sources and scope
- Scope
- Federal tax credits for EVs, chargers and home energy (merges the former new, used, commercial and residential credit pages)
- Sources
- One Big Beautiful Bill Act (Public Law 119-21, July 4, 2025); IRS credit pages and Form 8911 instructions; NJBIA; RSM; BPM; Atlas Buildings Hub on Home Energy Rebates
- Updated
- October 2026