The federal charger credit ended. A home charger placed in service after 2026-06-30 earns nothing federally.
§30C paid 30% of a residential charger up to $1,000. The statute reads “this section shall not apply to any property placed in service after June 30, 2026.” The test is the date it was energised — not the date it was contracted, purchased or invoiced — and no transition rule has been published. A job signed in June and finished in July lost the credit with no relief. I have found no IRS notice, revised form or safe harbour since. Several utility pages in California still list this credit as available.
26 U.S.C. §30C(i), as amended by P.L. 119-21 §70504 · source
· verified 2026-09-09 2026-09-09 · which date counts: §30C
Federal 25C and 25D terminated — on two different tests.
25C ends for property placed in service after 2025-12-31. 25D ends for expenditures made after 2025-12-31. They are not the same test and merging them into one sentence will eventually cost somebody money. This is the most common stale belief in the market.
IRS.gov, quoted verbatim, three independent passes · source
· verified 2026-09-09 2026-09-09 · which date counts: §25C, §25D
The federal new and used EV credits ended for vehicles acquired after 2025-09-30.
§30D (up to $7,500 new) and §25E (up to $4,000 used) both read “no credit shall be allowed … with respect to any vehicle acquired after September 30, 2025.” Acquisition, not delivery and not placed-in-service — a different test from the charger credit above, and the two must never be described in one sentence. Note also that §30D’s test itself changed, not just its date: it previously turned on placed-in-service. The binding-contract rule everyone quotes is IRS fact-sheet guidance, not statute. Utility pages in California still name the used-EV credit as a stacking partner.
26 U.S.C. §30D(h) and §25E(g), as amended by P.L. 119-21 · source
· verified 2026-09-09 2026-09-09 · which date counts: §30D, §25E
The federal commercial clean vehicle credit ended on the same date — relevant if you were buying a work van.
§45W closed to vehicles acquired after 2025-09-30. Its wording differs from the others: no credit shall be determined, rather than allowed. I have found no guidance on whether that distinction does any work. Caps were $7,500 under 14,000 lb and $40,000 at or above.
26 U.S.C. §45W(g), as amended by P.L. 119-21 §70503 · source
· verified 2026-09-09 2026-09-09 · which date counts: §45W
Nevada Green Building Tax Abatement discontinued.
Still referenced in older contractor material. It is gone.
Nevada Governor's Office of Energy, Green Building Tax Abatements page · source
· verified 2026-09-17 2026-09-17
