Cities / Federal / Rebates
Federal Energy Efficient Home Improvement Credit (25C): Ended
The program has ended. The IRS allows the credit for property placed in service before December 31, 2025. A heat pump installed in 2026 gets no federal credit.
Do I Qualify
- Your heat pump was placed in service in 2025, in your main home in the United States.
- Your heat pump is placed in service in 2026 or later.
How Much Comes Off
| Equipment | Requirement | Amount |
|---|---|---|
| Heat pump placed in service in 2025 | 30% of the cost, capped | $2,000 per year, the cap for a heat pump |
| Heat pump placed in service in 2026 | none | $0 per year |
Who Files It
You file it on your federal income tax return for the year the equipment was placed in service. Your contractor does not file it. Keep the invoice and the manufacturer's certification.
The Steps to Apply
- Confirm the date the equipment was placed in service. 2025 qualifies. 2026 does not.
- Read the IRS page for the current rules and the form. IRS: Energy Efficient Home Improvement Credit.
- For a 2025 install, claim the credit on your 2025 return. Ask a tax preparer if you are not sure.
Read on October 19, 2026 from the Internal Revenue Service page. A change to this program is a dated line in the changelog.