IRS Publication 505 for 2026 states that the credits for energy-efficient home improvements and residential clean-energy systems have expired and cannot be claimed on a 2026 return. This differs from descriptions published under earlier federal law.
Other assistance may remain available through participating state, territory, Tribal, utility, and income-qualified programs. Availability must be confirmed with the official administrator for the service address. For HVAC purchases, evaluate the repair-or-replace decision separately from incentive eligibility.
The two federal credits that ended
The Section 25C Energy Efficient Home Improvement Credit is not allowed for property placed in service after December 31, 2025. The Section 25D Residential Clean Energy Credit is not allowed for expenditures made after that date. For installed property, IRS guidance generally treats the expenditure as made when the original installation is complete.
IRS Publication 505 for 2026 repeats that the credits for energy-efficient home improvements and residential clean-energy systems have expired and cannot be claimed on a 2026 return. A 2025 installation, carryforward, or unusual tax situation may involve different facts; use the correct tax-year instructions and professional tax advice where needed.
So what is still available?
DOE’s Home Energy Rebates framework has two parts, both delivered through participating states, territories, or Tribes.
HOMES supports eligible whole-home upgrades tied to modeled energy savings, with at least 20% modeled savings required under DOE’s description. DOE lists a potential maximum of $8,000, with local program design and possible higher support for households below 80% of area median income.
HEEHR is aimed at income-eligible electrification and efficiency measures such as certain electric appliances, heating and cooling, wiring, panel upgrades, insulation, air sealing, and ventilation. DOE lists a potential household maximum of $14,000.
Those are ceilings, not automatic awards. DOE says rebates are currently available only in select jurisdictions. The local administrator decides whether the program is open, which measures and models qualify, who can install them, what income documentation is needed, and whether money remains.
The phone call to make before the deposit
Contact the official program administrator for the service address—not just a contractor or a national rebate database. Ask these questions:
- Is the program accepting applications today?
- Does this household, building type, and address qualify?
- Is the exact equipment model or project scope eligible?
- Must an energy assessment or preapproval happen before purchase?
- Does the contractor have to be on an approved list?
- Who receives the rebate, and when?
Get the answers in writing. Buying equipment too early can disqualify a project, and a maximum amount on a website does not mean your project will receive it.
Help for income-qualified households
DOE’s Weatherization Assistance Program is administered through state and local providers. Under DOE guidelines, households at or below 200% of the federal poverty guidelines or receiving Supplemental Security Income are considered eligible, while jurisdictions can use permitted criteria and set priorities. Homeowners and renters may apply, but the local provider determines eligibility, waiting lists, the energy audit, and the work performed.
LIHEAP can help eligible households with energy costs. It is also administered locally, and eligibility and benefits vary by state, territory, or Tribe. Use the official office rather than paying a third party to “unlock” a government benefit.
Do not overlook the utility
Electric and gas utilities may offer their own audits, equipment rebates, appliance recycling, weatherization, financing, or demand-response payments. These can change at utility-territory boundaries, even between neighboring towns. City, county, and state programs may add another layer.
Keep the application, approval, contract, invoices, proof of payment, model and serial numbers, permits, and commissioning report. Also make sure the project still makes sense without the incentive. Electrical work, remediation, permits, financing costs, and future maintenance can remain even when a rebate covers part of the equipment.
The safest way to budget is simple: treat a rebate as zero until the official administrator confirms the specific project.
Reviewed August 20, 2026. Program rules, codes, utility rates, and local requirements can change; confirm them for the property before starting work.
This guide is educational and does not replace project-specific tax, legal, medical, or engineering advice.