The One Big Beautiful Bill Act (OBBBA) eliminated most individual credits for clean energy, including the clean vehicle credits for cars and the energy-efficient home improvement credit. The following is a summary of the credits that will expire soon.
| IRS Code | Section Title | Termination Date |
| 25C | Energy-efficient home improvement credit | The credit will not be allowed for any property placed in service after December 31, 2025. |
| 25D | Residential clean energy credit | The credit will not be allowed for any expenditures made after December 31, 2025. |
| 25E | Previously-owned clean vehicles credit | The credit will not be allowed with respect to any vehicle acquired after September 30, 2025. |
| 30C | Alternative fuel vehicle refueling property credit | The credit will not be allowed for any property placed in service after June 30, 2026. |
| 30D | New clean vehicle credit | The credit will not be allowed for any vehicle acquired after September 30, 2025. |
| 45L | New energy-efficient home credit | The credit will not be allowed for any qualified new energy-efficient home acquired after June 30, 2026. |
| 45W | Qualified commercial clean vehicle credit | The credit will not be allowed for any vehicle acquired after September 30, 2025. |
| 179D | Energy-efficient commercial buildings deduction | The deduction will not be allowed with respect to any property the construction of which begins after June 30, 2026. |
Source: IRS
If you have questions about how these changes will impact you, contact a Stephano Slack tax manager or partner at 610-687-1600 or email taxinfo@StephanoSlack.com.
Author Robert Radzinski, CPA, Manager, manages tax compliance for businesses and high-net-worth individuals. Rob can be contacted at 610-687-1600 or rradzinski@stephanoslack.com.
Disclaimer: This content is for informational purposes only and doesn’t constitute professional advice.
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