Guide OverviewChapter 4 · Federal Incentives in 2026 — The Real Picture
Chapter 4 · Federal Incentives in 2026 — The Real Picture

4.1 §25D Residential Clean Energy Credit — terminated

PeriodResidential ITC for Cash / Loan purchases
2022–202530%
After 2025-12-310% — permanently eliminated, no phase-down

The trigger date is when the system is "placed in service" within the 2025 calendar year — not the contract date.

If you signed in 2025 but the system was completed in 2026, the 30% credit is gone. That is why the deadline clauses in contracts ("if not completed by year-end, you only pay 70%") matter so much.

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