§25C · Energy Efficient Home Improvement Credit
terminated
placed in service
quoted word for word
the date the equipment was installed and working — not sold, not invoiced, not paid
This section shall not apply with respect to any property placed in service after December 31, 2025.
26 U.S.C. 25C(i), as amended · source
· verified 2026-09-09 2026-09-09
The trap. Sold and paid for in 2025, switched on in 2026 → nothing. The invoice date does no work at all.
25C and 25D end on the same day on two different tests. Merging them into one sentence will eventually cost somebody money. This is the most common stale belief in the market.
Change log: Federal 25C and 25D terminated — on two different tests.
§25D · Residential Clean Energy Credit
terminated
expenditures made
quoted word for word
the date the money was actually spent
The credit allowed under this section shall not apply with respect to any expenditures made after December 31, 2025.
And a deeming rule sits underneath it. 25D(e)(8)(A): "an expenditure with respect to an item shall be treated as made when the original installation of the item is completed." 25D(e)(8)(B): for an expenditure in connection with the construction or reconstruction of a structure, it is treated as made "when the original use of the constructed or reconstructed structure by the taxpayer begins."
The statutory test is the expenditure date, but (e)(8)(A) deems the expenditure made when installation completes. On this job the customer paid in December and the crew finished in January, so the date that governs is JANUARY — and the answer flips.
Read this before you rely on it. The IRS's own Residential Clean Energy Credit page summarises this as "not available for any property placed in service after December 31, 2025" — different words from the statute. Both were read on 2026-08-09. They are reconcilable: (h) says expenditures, and (e)(8)(A) deems an expenditure made when installation completes, so for an ordinary retrofit the two land on the same day. THEY DIVERGE ON NEW CONSTRUCTION, where (e)(8)(B) uses the date the taxpayer first occupies the building. Where a primary source and its own agency summary differ, this site records both rather than choosing.
26 U.S.C. 25D(h), as amended · source
· verified 2026-09-09 2026-09-09
The trap. The mirror image of 25C, and it catches people twice. The customer paying in 2025 does not make the expenditure a 2025 expenditure: (e)(8)(A) deems it made when installation completes. Money paid in December on a system finished in January is a 2026 expenditure.
25C really is a placed-in-service test. 25D is an expenditures test that routes through a deeming rule. For a retrofit they converge; for new construction they do not. "Two different tests" is correct, and the reason is more specific than it first looks.
Change log: Federal 25C and 25D terminated — on two different tests.
§30C · Alternative Fuel Vehicle Refueling Property Credit (home charger)
terminated30% of a residential charger, up to $1,000
placed in service
quoted word for word
the date the charger was energised — not contracted, not purchased, not invoiced
this section shall not apply to any property placed in service after June 30, 2026.
26 U.S.C. §30C(i), as amended by P.L. 119-21 §70504 · source
· verified 2026-09-09 2026-09-09
The trap. A job signed in June and finished in July lost the credit with no relief. No transition rule has been published, and no IRS notice, revised form or safe harbour has been found since.
Several California utility pages still list this credit as available.
Change log: The federal charger credit ended. A home charger placed in service after 2026-06-30 earns nothing federally.
§30D · Clean Vehicle Credit (new)
terminatedup to $7,500
placed in service
start → 2022-08-16
my summary, not the statute’s words
the date the taxpayer put the vehicle into use
Before the P.L. 117-169 amendments, §30D turned on placed-in-service rather than acquisition.
Read this before you rely on it. The 2022-08-16 boundary is the enactment date of P.L. 117-169 and is my reading, not a quoted effective-date provision. Confirm against the amendment's own effective-date clause before relying on this period.
26 U.S.C. §30D, pre-P.L. 117-169 · source
· verified 2026-09-09 2026-09-09
acquired
2022-08-17 → 2025-09-30
quoted word for word
the date the vehicle was acquired — not delivery, and not placed-in-service
no credit shall be allowed … with respect to any vehicle acquired after September 30, 2025.
26 U.S.C. §30D(h), as amended by P.L. 119-21 · source
· verified 2026-09-09 2026-09-09
The trap. The only row here where the TEST itself changed, not just the date. Any contractor material that says "placed in service" for §30D is describing a rule that no longer exists.
The binding-contract rule everyone quotes is IRS fact-sheet guidance, not statute.
Change log: The federal new and used EV credits ended for vehicles acquired after 2025-09-30.
§25E · Previously-Owned Clean Vehicle Credit
terminatedup to $4,000
acquired
quoted word for word
the date the vehicle was acquired
No credit shall be allowed under this section with respect to any vehicle acquired after September 30, 2025.
26 U.S.C. §25E(g), as amended by P.L. 119-21 · source
· verified 2026-09-09 2026-09-09
The trap. Same clause and same date as §30D, different section — and a different test again from the §30C charger on the same driveway. The two must never be described in one sentence.
California utility pages still name the used-EV credit as a stacking partner.
Change log: The federal new and used EV credits ended for vehicles acquired after 2025-09-30.
§45W · Commercial Clean Vehicle Credit (the work van)
terminated$7,500 under 14,000 lb · $40,000 at or above
acquired
my summary, not the statute’s words
the date the vehicle was acquired
§45W closed to vehicles acquired after 2025-09-30, but its wording differs from the others: no credit shall be DETERMINED, rather than allowed.
Read this before you rely on it. "Determined" rather than "allowed" is a real difference in statutory language. I have found no guidance on whether that distinction does any work, and I am not going to guess that it doesn't.
26 U.S.C. §45W(g), as amended by P.L. 119-21 §70503 · source
· verified 2026-09-09 2026-09-09
The trap. This is the one that catches contractors as buyers rather than as installers. If you bought a work van around the end of September 2025, the acquisition date is the test.
Change log: The federal commercial clean vehicle credit ended on the same date — relevant if you were buying a work van.
Energy Trust · Energy Trust of Oregon residential incentives
open
installation date
quoted word for word
the date the equipment was installed — not purchase, invoice, application or approval. The gas fireplace is the exception: its incentive also needs a complete application submitted by 2026-12-31.
Incentive amounts are valid for installations completed no later than December 31, 2026.
Read this before you rely on it. Until 2026-09-09 this row quoted "Incentives amounts are valid for installations done through [date]" as VERBATIM, attributed to "FM 320C / PI 0320I" at the PI 0320I URL. That sentence appears in no source document, the placeholder was never filled, and "FM 320C" resolves to no id in corpus.json sources[]. The sentence above is the real one and both blind extraction passes read it independently on 2026-09-09 — but it is on Form 320C-WH, not on PI 0320I, so the sourceUrl moves to the form that carries it. Scope note: the 2026-12-31 date binds the water-heating measures on Form 320C-WH. Neither information sheet publishes an expiry for the HVAC rows; the installation-date BASIS applies across the programme except the gas fireplace, and the December 31 DATE binds only the water-heating measures on Form 320C-WH and the gas fireplace, whose end the Energy Trust Insider post of 2026-09-15 sets: “Applications must be submitted by the deadline to remain eligible for incentives …”
Energy Trust Form 320C-WH v2026.4 (260810), Water Heating, Contractor Installed · source
· verified 2026-09-09 2026-09-09
The trap. A job sold in December and installed in January is paid at January's amount. Energy Trust has not confirmed when the Manufactured Home Promotion ends, so the January amount is not guaranteed to match.
Separate from the basis test: the application window is 60 days after the date of installation. Miss it and the amount was never the issue. The gas fireplace is the exception: install it and submit a complete application by 2026-12-31, even if the 60 days would run later (Energy Trust Insider, 2026-09-15).
Change log: Manufactured Home Promotion: $4,000 ducted / $3,500 ductless. End date unconfirmed — Energy Trust's sources disagree.
