Federal tax-credit update
The 25C heat-pump tax credit ended after 2025
This is the current IRS position following Public Law 119-21. A page that still advertises a 2026 25C heat-pump credit is out of date.
What replaced it?
There is no direct one-for-one replacement federal tax credit for a homeowner's 2026 heat-pump installation. DOE Home Energy Rebates—HOMES and HEAR—are administered by states and launch, change and close on different schedules. Check the current state and utility program rather than assuming a federal credit.
Primary sources
- IRS: accelerated termination dates for section 25C and related provisions
- IRS: Energy Efficient Home Improvement Credit
- DOE: Home Energy Rebate Programs
Last reviewed July 29, 2026. This page provides public-source information, not tax advice.