Federal IRA Tax Credits — Sections 25C, 25D, 30C, 45L

Eligible measures

MeasureThresholdMax RebateNotes
Energy Efficient Home Improvement$3200.0$3,200/year
Residential Clean Energynot publishedNo cap
Alternative Fuel Vehicle Refueling$1000.0$1,000
New Energy Efficient Home$5000.0$5,000/unit
Central Air ConditionersSEER2 ≥ 16 (varies by region)$600.0Must meet ENERGY STAR
Heat Pumps (Air Source)SEER2 ≥ 15.2, HSPF2 ≥ 7.5$2000.0Can combine with other measures
Heat Pumps (Geothermal)ENERGY STAR certified$2000.0Includes installation
Furnaces (Natural Gas)AFUE ≥ 95%$600.0Must meet ENERGY STAR
BoilersAFUE ≥ 95%$600.0ENERGY STAR required
Water HeatersENERGY STAR certified$600.0Heat pump or high-efficiency
Windows/SkylightsENERGY STAR certified$600.0Combined limit
DoorsENERGY STAR certified$500.0Exterior doors only
InsulationR-value requirements by zone$1200.0Must meet IECC standards
Electrical Panel Upgrade200+ amp capacity$600.0Required for heat pump install
Home Energy AuditCertified auditor$150.0Must be certified professional
Solar PV SystemsNo wattage limitnot publishedIncludes installation
Solar Water HeatersENERGY STAR certifiednot publishedMust meet FSEC standards
Battery Storage≥ 3 kWh capacitynot publishedStandalone or paired
Wind Turbines≤ 100 kW capacitynot publishedResidential only
Geothermal Heat PumpsENERGY STAR certifiednot publishedIncludes installation
Fuel Cells0.5 kW minimum$500.0Must meet efficiency standards
EV Charging Station (Residential)Level 2 or DCFC$1000.0Includes installation
EV Charging Station (Commercial)Level 2 or DCFC$100000.0Per location
Hydrogen FuelingCertified equipment$30000.0Residential or commercial
Natural Gas FuelingCertified equipment$30000.0Residential or commercial
Single Family Home40%+ improvement over IECC 2021$2500.0Per qualifying unit
Single Family Home (ZERH)Zero Energy Ready Home certified$5000.0Requires certification
Multifamily Unit40%+ improvement over IECC 2021$1500.0Varies by efficiency
Multifamily Unit (ZERH)Zero Energy Ready Home certified$5000.0Varies by efficiency
Project Cost$10000.0Air source heat pump
Utility Rebate$2500.0Applied first
Eligible Basis$7500.0Remaining for tax credit
Federal 25C Credit (30%)$2250.0Claimed on tax return
**Net Cost**$5250.0After all incentives