Clean Energy Tax Credits in 2026: What Has Expired and What Remains

Federal clean-energy tax incentives changed significantly over the past year. Several popular credits for homeowners, electric vehicles, and businesses ended earlier than originally scheduled, while some business-focused incentives remain available under more restrictive rules.

If you're planning a significant energy-related purchase or project, it is important to understand which incentives still apply.

Home Energy Credits Have Ended

Two widely used residential energy credits generally ended after 2025.

The Energy Efficient Home Improvement Credit covered qualifying items such as heat pumps, windows, doors, insulation, and certain HVAC improvements.

The Residential Clean Energy Credit applied to qualifying solar, geothermal, battery storage, and similar residential energy property.

Under current law, these credits generally are not available for qualifying expenditures or property after December 31, 2025.

Taxpayers who completed qualifying projects before the deadline may still be able to claim the applicable credit on their 2025 return.

Clean Vehicle Credits Have Also Expired

Federal credits for qualifying new, used, and commercial clean vehicles generally are no longer available for vehicles acquired after September 30, 2025.

A taxpayer who entered into a binding written contract and made a qualifying payment by the deadline may still be eligible when the vehicle is later placed in service, assuming the other requirements are satisfied.

The expiration applies to the federal clean-vehicle credits. State and local incentives may operate under different rules.

Several Business and Infrastructure Incentives Ended in 2026

Other clean-energy provisions continued somewhat longer but were also accelerated.

For example, the Alternative Fuel Vehicle Refueling Property Credit generally ended for property placed in service after June 30, 2026.

The New Energy Efficient Home Credit and the Section 179D Energy Efficient Commercial Buildings Deduction were also subject to accelerated June 30, 2026 deadlines, although the specific triggering rules differ by provision.

For projects already underway, the relevant acquisition, construction, or placed-in-service dates can therefore be important.

Some Business Energy Credits Remain

Not every federal clean-energy incentive disappeared.

Certain clean-electricity investment and production credits remain available, although new restrictions and earlier termination rules now apply, particularly to wind and solar facilities.

For applicable wind and solar projects, the timing of when construction began and when the facility is placed in service can materially affect eligibility. These rules are significantly more complex than the individual credits described above and should be reviewed before making a substantial investment.

Final Thoughts

Many of the clean-energy tax incentives available just a year ago are no longer available for new purchases in 2026.

Before relying on a credit or deduction, confirm the applicable deadline and whether the acquisition, construction, expenditure, or placed-in-service requirement has actually been satisfied.

For businesses considering larger energy-related investments, planning before committing to the project can be particularly important.

Planning a Significant Business Investment?

If you're considering a major equipment, property, or energy-related investment, proactive tax planning can help identify the available tax consequences before the transaction is completed.

Weissgarber CPA works with business owners on proactive tax planning for significant purchases and investments.

This article is for general informational purposes only and does not constitute tax or legal advice. Tax outcomes depend on individual circumstances and applicable law.